SUMITRA DEVI,GURGAON vs. ITO,WARD 4(1),GURGAON, GURGAON

ITA 2499/DEL/2025Status: DisposedITAT Delhi11 March 2026AY 2013-149 pages
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What did the Tribunal hold?

The Tribunal held that the notice under Section 148 and subsequent notices were merely uploaded to the e-proceedings portal and not effectively served on the assessee. Citing Delhi High Court and other judicial pronouncements, it was ruled that proper service of the Section 148 notice is a condition precedent for the validity of reassessment proceedings.

What were the facts?

The assessee failed to file an income tax return for AY 2013-14, despite having significant interest income. The Assessing Officer (AO) initiated reassessment proceedings under Section 147 by issuing a notice under Section 148 on March 30, 2021. The assessee did not respond, leading to an ex-parte assessment order. The assessee's appeal to the CIT(A) was partly allowed.

What were the issues?

Whether reassessment proceedings under Section 147 are valid if the Section 148 notice and other notices were not properly served, but only uploaded to the e-filing portal without real-time alerts or transmission to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 148(1),Section 149,Section 282

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Income Tax Appellate Tribunal, DELHI BENCH ‘B, NEW DELHI

Before: SH. S. RIFAUR RAHMAN & SH. SUDHIR KUMAR

Pronounced: 23.02.2026

PER SUDHIR KUMAR, JM: This appeal by the Assessee against the order dated 25.3.2025 of the National Faceless Appeal Centre (NFAC), Delhi. Assessment was framed by the ITO, Ward 4(1), Gurgaon for the assessment year 2013-14 u/s.144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act") vide order dated 27.3.2022. 2. The assessee filed the application to admit the following additional grounds of appeal:-

1.

That on facts, and in the circumstances of the case and in law, the assessee denies the service of the notices including the preliminary juri ictional section 148 notice generated by the AO because all the notices are uploaded in E

The order continues below.

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