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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Assessment Year: 2016-17 Anita Tomar, Vs. Income Tax Officer, C/o- Malik & Co. (Advisors & Ward-1(1)(1), Advocates – Since 1927), 28-A, Meerut Saket, Meerut, Uttar Pradesh, Meerut PAN: BDJPK2707F (Appellant) (Respondent) Assessee by Sh. Sankalp Malik, Adv. Sh. Sanjay Malik, adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 25.11.2025 Date of pronouncement 25.11.2025 ORDER This assessee’s appeal for assessment year 2016-17, 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/250/2025-26/1080323022(1), dated 03.09.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
It emerges at the outset during the course of hearing that there arises the first and foremost issue of validity of the impugned reopening itself since the learned assessing authority had issued