LUV BHARDWAJ,DELHI vs. DCIT,CENTRAL CIRCLE-26, DELHI

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ITA 2978/DEL/2025Status: DisposedITAT Delhi28 April 2026AY 2013-143 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 invalid because an assessment order under section 143(3) had already been passed in the assessee's case. Therefore, the conditions for reopening under Explanation (2) Clause (b) were not met.

What were the facts?

The assessee's appeal concerns the assessment year 2013-14 and challenges the reopening of assessment under section 147 of the Income-tax Act. The reopening was initiated based on Explanation (2) Clause (b) of section 147, which applies when a return is furnished but no assessment is made.

What were the issues?

The primary issue was the validity of the reopening of assessment under section 147. Specifically, whether the conditions for reopening under Explanation (2) Clause (b) were satisfied when a prior assessment order already existed.

Which sections of the Income-tax Act were involved?

Section 147,Section 151,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: Adv. Sh. Amit Goel, CA
Hearing: 06.04.2026Pronounced: 06.04.2026

PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], New Delhi’s order dated 27.03.2025 passed in case no. 10244/2012-13, involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

ITA No.2978/Del/2025

2.

We advert to the first and foremost legal issue of validity of the impugned reopening itself between parties. This is for the precise reason that the assessee has invited our attention to page 9 in the case records comprising the learned prescribed authority’s section 151 approval making it clear that his case is covered under section 147 Explanation (2) Clause (b) of the Act which admittedly reads “where a return has been furnished by the assessee but no assessment has been made…………………..”

3.

That being the case, learned counsel next places on record the section 143(3) assessment order framed in the assessee’s case on 15.03.2016 which has gone unrebutted from the Revenue side. We conclude in this clinching factual backdrop that the learned lower authorities have erred in law and on facts in setting into motion the impugned reopening itself against the assesses u/s 147 Explanation (2) Clause (b) of the Act which is hereby quashed in very terms. The assessee succeeds in his instant first and foremost legal ground/ argument therefore.

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ITA No.2978/Del/2025 All other remaining pleadings between the parties stand rendered academic.

4.

This assessee’s appeal is allowed.

Order pronounced in the open court on 6th April, 2026.

Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:28.04.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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