NEERAJ KUMAR & SONS HUF,DELHI vs. DCIT CIRCLE 58(1), DELHI, DELHI

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ITA 2889/DEL/2026Status: DisposedITAT Delhi17 July 2026AY 2014-153 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reopening of assessment initiated under the old tax regime on or after April 1, 2021, was not sustainable. The impugned reopening was quashed.

What were the facts?

The assessee challenged the validity of the reopening of assessment initiated under section 147 of the Income-tax Act, 1961. The notice under section 148 was served on April 1, 2021, after the new scheme for reopening assessments came into effect.

What were the issues?

The primary issue was the validity of the reopening of assessment initiated after the effective date of the new scheme for reopening assessments, challenging the applicability of the old regime.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 29.06.2026Pronounced: 29.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.2889/Del/2026 Assessment Year: 2014-15 Neeraj Kumar & Sons HUF, Vs. DCIT, B-4, First Floor, Circle-58(1), Ashoka Niketan, Delhi Delhi PAN: AAFHN7310F (Appellant) (Respondent)

Assessee by Sh. Satyajeet Goel, Adv. Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 29.06.2026 Date of pronouncement 29.06.2026 ORDER

This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1086515820(1), dated 25.02.2026 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.2889/Del/2026

2.

It emerges at the outset during the course of hearing that the assessee/appellant raises his first and foremost legal ground of the arguments challenging validity of the impugned reopening itself as not sustainable in law. That being the case, learned counsel has filed a copy of section 148 notice dated 31st March, 2021, which was actually served on the assessee on the next date i.e. 01.04.2021 at 4:20:23 AM. This clinching factual position has gone unrebutted from the Revenue side. Meaning thereby that the impugned action of both the learned lower authorities in initiating the reopening herein under the old tax regime on or after 01.04.2021 could not be held as sustainable once the new scheme has come into effect in light of Sumanjeet Aggarwal vs. ITO (2022) 143 taxmann.com 11 (Del). Faced with this factual and legal position, I see no merit in the impugned reopening initiated against the assessee in the old regime which is hereby quashed in the very terms. 3. This assessee’s appeal is allowed. Order pronounced in the open court on 29th June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 17th July, 2026. 2 | P a g e

ITA No.2889/Del/2026

RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

3 | P a g e

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