SAVITRI DEVI,GHAZIABAD vs. INCOME TAX OFFICER, WARD 2(3)(4) AT HAPUR

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ITA 5761/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2014-152 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 found that the reassessment proceedings were initiated after a period of 6 years from the assessment year and did not involve an addition exceeding Rs. 50 lacs, making it unsustainable in law as per Section 149(1)(b) of the Act and the precedent in Naresh Balchandrao Shinde vs. ITO.

What were the facts?

The Income Tax Appellate Tribunal heard an appeal concerning assessment year 2014-15. The Assessing Officer made additions of Rs. 16,68,100/- after initiating reassessment proceedings.

What were the issues?

The primary issue was the validity of the reassessment proceedings initiated beyond the prescribed time limits without meeting the criteria for extended reassessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 149(1)(b)

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. 5761/Del/2026 Assessment Year: 2014-15 Savitri Devi, Vs. Income Tax Officer, 111 w/o Jagapal Singh, Ward 2(3)(4), Naveekareem, Hapur, Uttar Hapur, Uttar Pradesh-245101. Pradesh-245101. PAN: BTVPD4425K (Appellant) (Respondent) Assessee by Sh. Neelesh Kumar Jain, 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 2014-15, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 13.01.2026 having DIN & Order No. ITBA/NFAC/S/250/2025-26/1084720422(1), involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

3.

It transpires at the outset during the course of hearing that the learned departmental authorities had initiated the impugned reopening in the assessee’s case

ITA No.- 5761/Del/2026 Savitri Devi vide section 148 notice dated 24.03.2021 finally culminating the Assessing Officer’s assessment dated 07.03.2022 making additions of Rs. 16,68,100/- as upheld in the CIT(A)/NFAC’s lower appellate discussion.

3.

That being the case, this Tribunal having noticed that the impugned reopening itself is not sustainable in law since set into motion after a time period of 6 years from AY 2014-15 and not involving any addition of more than Rs. 50 lacs as prescribed in light of section 149(1)(b) of the Act and in light of Naresh Balchandrao Shinde vs. ITO (2023) 451 ITR 149 (Bom). Quashed in very terms.

4.

All other remaining pleadings between the parties stand rendered academic.

5.

This assessee’s appeal is allowed.

Order pronounced in the open court on 09th July, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 27th July, 2026. Pooja. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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