SAMEER BAHADUR,DELHI vs. INCOME TAX OFFICER WARD 59(3), ITO VIKAS BHAWAN

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ITA 5554/DEL/2025Status: DisposedITAT Delhi05 February 2026AY 2016-17Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 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 noted that the Assessing Officer passed an order u/s 144 without granting adequate opportunity of hearing. In the interest of natural justice, the issue of exemption u/s 54 was remitted back to the Assessing Officer.

What were the facts?

The assessee filed an appeal against an order pertaining to AY 2016-17. The assessee's grievance was that materials on record were not properly appreciated, violating principles of natural justice during reassessment proceedings.

What were the issues?

Whether principles of natural justice were violated by the AO in not granting adequate opportunity of hearing for the claim of exemption u/s 54.

Which sections of the Income-tax Act were involved?

Section 54,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Respondent: Ms. Harpreet Kaur Hansara, Sr. DR
Hearing: 05/02/2026Pronounced: 05/02/2026

We have heard the rival submissions and have perused the 6. material available on record. We find that the issue involved in the case for adjudication is exemption claimed u/s 54 of the Act. The AO has passed an order against the assessee u/s 144. We are of the considered view that the AO ought to have granted adequate opportunity of hearing. We, therefore, of the considered view that in the interest of natural justice, the issue of exemption u/s 54 be remitted back to the file of the AO. The AO is directed to afford three effective opportunities to the assessee and thereafter, examine the materials evidenced on record and adjudicate the issue afresh. The assessee is alsod directed to avail the opportunities and furnish requisite documents/evidence as required by the AO. Ground of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 05/02/2026.

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