VIPANKIT KAUR DHALIWAL,GHAZIABAD vs. ITO WARD-2(5), NOIDA
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2010-11, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2023-24/1054947759(1) dated
08.08.2023, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961
(in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset that there arisen the first and foremost legal issue of validity of the impugned reopening itself once the learned Assessing Officer had set into motion section 148/147 proceedings for the purpose of adding the assessee’s sale price of the immovable property amounting to Rs.34,21,000/- and his re-assessment herein dated 29.09.2017 5. Delay of 52 days in the filing of the instant appeal is condoned going by the assessee’s contention averments which un-rebutted from the Revenue side.
1 All other pleadings on merits stand rendered academic.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 07/01/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 07/01/2025
*Subodh Kumar, Sr. PS*