INDRA ENTERPRISES,DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS) DELHI, DELHI

PDF · subscribers
ITA 5753/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2018-192 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 assessment was framed contrary to the CBDT's circular no. 1 of 2011. Therefore, the impugned assessment was quashed.

What were the facts?

The assessee declared a total loss of Rs. 9,64,896/-. The assessment was conducted by the Assistant Commissioner of Income Tax, despite a CBDT circular stating that returns up to Rs. 20 lakhs in metro cities should be assessed by the Income Tax Officer.

What were the issues?

Whether the assessment framed by the Assistant Commissioner of Income Tax was valid in light of the CBDT circular regarding jurisdiction for assessment of returns in metro cities.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 09.07.2026Pronounced: 09.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 5753/Del/2026 Assessment Year: 2018-19 Indra Enterprises, Vs. Commissioner of Income Tax 148, 3rd Floor, New Rajdhani (Appeals), Enclave, New Delhi-110092. NFAC, Delhi-110003. PAN: AABFO1363K (Appellant) (Respondent) Assessee by Sh. Ayush Garg, CA Department by Sh. Nirmal Nangia, Sr. DR Date of hearing 09.07.2026 Date of pronouncement 09.07.2026 ORDER

This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 26.03.2026 having DIN & Order No.- ITBA/NFAC/S/250/2025-26/1087936862(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

3.

Coming to the assessee’s first and foremost legal ground / argument raised herein, it emerges during the course of hearing that it had declared total loss of Rs.9,64,896/- vide the return submitted on 14.11.2018. Learned counsel next invites

ITA No.- 5753/Del/2026 Indra Enterprises the tribunal’s attention on the CBDT land mark circular / instruction no. 1 of 2011 that such a return filed in a metro-cities up to Rs. 20 lakhs had to be assessed by Income Tax Officer than the Assistant or Deputy commissioner of the Income Tax; as the case may be. And that going by page 18 of the paper book, it was the learned Assistant Commissioner of Income Tax who had issued section 143(2) notice to the assessee on 22.09.2019 followed by the impugned assessment at page 19 of the paper book.

3.1 This clinching factual position has got un-rebutted from the Revenue side.

4.

Faced with this situation, the tribunal hereby finds merit in the assessee’s case that the impugned assessment framed by the Assessing Officer contrary to CBDT’s landmark circular / instruction no. 1 of 2011; in very terms. Quashed accordingly.

5.

This assessee’s appeal is allowed. Order pronounced in the open court on 09th July, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 21st July, 2026. Pooja. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

Recent GST High Court judgments

Search GST case law →