EKTA JHUNTHRA ,DELHI vs. ACIT CIRCLE 49 (1) , DELHI

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ITA 5855/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2019-202 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 merit in the assessee's argument that the assessment was framed by an officer not authorized as per the CBDT circular. Therefore, the impugned assessment was quashed.

What were the facts?

The assessee filed a return declaring income of Rs. 9,42,210/-. The assessment was framed by the Assistant Commissioner of Income Tax, which the assessee contended was contrary to CBDT circular no. 1 of 2011.

What were the issues?

Whether the assessment proceedings initiated and framed by the Assistant Commissioner were valid in light of CBDT circular no. 1 of 2011 regarding jurisdiction for assessment in metro cities.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(2)

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. 5855/Del/2026 Assessment Year: 2019-20 Ekta Jhunthra, Vs. ACIT, 12/10, East Patel Nagar, Circle 49(1), New Delhi-110008. Delhi. PAN: ADYPJ3630L (Appellant) (Respondent) Assessee by Sh. Ankit Kumar, Adv. 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 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 27.04.2026 having DIN & Order No.- ITBA/NFAC/S/250/2026-27/1088665363(1), involving proceedings under section 147 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 she had declared total income of Rs. 9,42,210/- vide return submitted on 21.06.2019. Learned counsel next invites

ITA No.- 5855/Del/2025 Ekta Jhunthra 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 224 of the paper book, it was the learned Assistant Commissioner of Income Tax, Circle 49(1), Delhi, who had issued section 143(2) notice to the assessee on 27.03.2025 followed by the impugned assessment framed on 29.03.2025 in his case.

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 is contrary to the 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: 24th July, 2026. Pooja. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR 2

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