RUCHI SHARAMA,NEW DELHI vs. ITO WARD 3 (1) , GURGAON

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ITA 5857/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2016-172 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 was not sustainable in law as it was initiated after 6 years from the end of the relevant assessment year and did not involve an addition exceeding Rs. 50 lacs, as per Section 149(1)(b).

What were the facts?

The Income Tax Officer initiated reassessment proceedings against the assessee for AY 2016-17, leading to additions of Rs. 23,68,269/-. The CIT(A)/NFAC upheld these additions.

What were the issues?

The primary issue was the validity of the reassessment proceedings initiated beyond the prescribed time limit under Section 149(1)(b) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 147,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. 5857/Del/2026 Assessment Year: 2016-17 Ruchi Sharma, Vs. Income Tax Officer, H. No. 155, Near Ration Off C/o Ward 3(1), Haris Rana, Bijwasan, Gurugram. New Delhi-110061. PAN: DDPPS4358G (Appellant) (Respondent) Assessee by Sh. Sahil Sharma, 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 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 29.03.2026 having DIN & Order No. ITBA/NFAC/S/250/2025-26/1088072534(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.

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.- 5857/Del/2026 Ruchi Sharma vide section 148 notice dated 24.3.2023 finally culminating the Assessing Officer’s assessment dated 05.02.2025 making additions of Rs. 23,68,269/- 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 2016-17 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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