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Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1076326230(1), dated 20.05.2025 involving proceedings under section 147 r.ws. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
It emerges during the course of hearing that there arises the first and foremost issue of validity of the impugned section 148A proceedings itself as the learned assessing authority had issued its corresponding notice dated 23rd March, 2022 to be replied by 29th March itself as per the clinching factual position emanating from para 7.2 page 17 of the lower appellate discussion.
That being the case, we hereby quote (2023) 153 taxmann.com 70 (Bom.) Mukesh J. Ruparel vs. Income-tax Officer that such a reopening giving less than seven days statutory time period is not sustainable in the eyes of law, to quash the same in very terms. All other remaining pleadings between the parties on merits stand rendered academic.