YASHBIR SINGH,PANIPAT vs. ITO WARD-5, PANIPAT
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2017-18, arises against the Addl/JCIT(A),
Agra’s
DIN
&
order
No.
ITBA/APL/S/250/2025-26/10790135299(1) dated
31.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
2. Heard both the parties at length. Case file perused.
2
5174/Del/2025
Yashbir Singh
It emerges during course of hearing that the first and foremost legal issue which arises for the tribunal’s apt adjudication that is validity of impugned assessment framed by the learned Assessing Officer dated 25.12.2019 itself. This is for the precise reason that the Assessing Officer framing assessment herein is the learned Income Tax Officer, Ward-5, Panipat whereas the Income Tax officer, Ward-2, (SC). I accordingly reject Revenue’s vehement contentions supporting the impugned assessment in very terms. The assessee succeeds in his instant first and foremost legal ground. All the other pleading between the parties on merits stand rendered academic. 4. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 13/10/2025. (Satbeer Singh Godara)
Judicial Member
Dated:13/10/2025
*NEHA, Sr. PS*