RAJU YADAV,REWARI vs. ITO, REWARI (JAO), REWARI

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ITA 22/DEL/2026Status: DisposedITAT Delhi21 July 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the jurisdictional grounds raised by the assessee required examination of facts and could be better adjudicated by the first appellate authority. Therefore, the Tribunal set aside the impugned order and restored the matter to the first appellate authority for fresh adjudication.

What were the facts?

The assessee appealed against an order that set aside a best judgment assessment to the Assessing Officer (AO) for re-examination. The assessee had raised jurisdictional grounds challenging the reopening of the assessment, which were not addressed by the first appellate authority.

What were the issues?

Whether the jurisdictional grounds challenging the reopening of assessment were properly addressed by the first appellate authority. The need for re-examination of factual aspects alongside legal grounds.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI M BALAGAESH & SHRI ANUBHAV SHARMA

Hearing: 12.05.2026Pronounced: 12.05.2026

P a g e | 1 ITA No.22/Del/2026 Raju Yadav (AY: 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI M BALAGAESH, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.22/Del/2026 (Assessment Year: 2014-15) Raju Yadav Vs. ITO,Rewari (JAO) C/o Any Jain & Company, Near Hindu High School, First Floor, Near Palika Model Town, Complex, Model Town, Rewari, Haryana – 123401 Rewari, Haryana – 123401 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: ADDPY4403D Appellant .. Respondent

Appellant by : Sh. Sanjeev Jain, CA Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR

Date of Hearing 12.05.2026 Date of Pronouncement 12.05.2026

O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 30.10.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for

P a g e | 2 ITA No.22/Del/2026 Raju Yadav (AY: 2014-15) short) in DIN & Order No : ITBA/NFAC/S/250/2025-26/1082154466(1) arising out of the order dated 23.03.2022 u/s 147 r.w.s. 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by Assessment Unit, NFAC, Delhi for AY: 2014-15.

2.

On hearing both sides we find that assesse has raised legal grounds to challenge the impugned order of ld. CIT(A) wherein ld. CIT(A) has set aside the assessment order passed u/s 147 r.w.s 144 of the Act to the files of ld. AO with a direction to re-examine the evidences and submissions filed by assesse by invoking powers conferred by proviso to Section 251(1)(a) of the Act as the impugned assessment order was passed on best judgment assessment. However, we find assesse had raised jurisdictional ground challenging the reopening which have not been addressed by ld. CIT(A) and the same have also been raised before us.

3.

At the time of hearing ld. Counsel for the assesse agreed with us that the legal ground as raised require examination on certain facts also and the same can be better adjudicated at the stage of ld. CIT(A).

4.

In the light of aforesaid we set aside the impugned order of ld. CIT(A) and legal ground raised by way of ground before ld. CIT(A) are required to

P a g e | 3 ITA No.22/Del/2026 Raju Yadav (AY: 2014-15) restore to the files of ld. CIT(A) for determination of the ground and pass order afresh accordingly.

Order pronounced in the open court on 12.05.2026

Sd/- Sd/- (M Balaganesh) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 21.07.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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