NAVEEN KUMAR JHA,DELHI vs. INCOME TAX OFFICER, DELHI

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ITA 4817/DEL/2025Status: DisposedITAT Delhi30 September 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 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 found that the mandatory notice under Section 143(2) of the Income-tax Act, 1961, was not issued by the assessing authority who framed the assessment, rendering the assessment invalid. Consequently, the assessment order was quashed.

What were the facts?

The assessee's appeal for assessment year 2017-18 arose against the order of CIT(A)/NFAC. The primary issue was the validity of the assessment order dated 14.12.2019.

What were the issues?

Whether the assessment order is valid when the mandatory notice under Section 143(2) was not issued by the assessing authority framing the assessment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(2)

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Ms. Manju Goel, CA &
For Respondent: Shri Manoj Kumar, Sr. DR
Hearing: 22.09.2025Pronounced: 22.09.2025

O R D E R

PER SATBEER SINGH GODARA, JM:

1.

This assessee’s appeal 2017-18 arises against CIT(A)/ NFAC, Delhi’s order dated 11.06.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1076934815(1), in proceedings u/s 143(3) of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.

Heard both the parties. Case file perused.

2.

Coming to the first and foremost issue of validity of the impugned assessment dated 14.12.2019 framed by the learned Income-tax Officer, Ward- 35(8), Delhi itself, it emerges during the course of hearing that the relevant section 143(2) notice had been issued by the Income-tax Officer, Ward 38(3), Delhi on 28.09.2018. There is no other notice which could be stated to be emanating from the case records. There is further no clarity as to whether the assessee’s assessment jurisdiction had been transferred from the above latter authority to the former one. It is thus clear in these circumstances that learned assessing authority framing the assessment in the assessee’s case had not issued any notice u/s 143(2) of the Act which forms a mandatory condition as held in ACIT v. Hotel Blue Moon (2010) 321 ITR 362 (SC). This tribunal finds merit in the assessee’s instant first and foremost legal argument to quash the assessment order itself in very terms therefore.

All other pleadings between the parties on merits stand rendered academic. 3. This assessee’s appeal is allowed. Order pronounced in open court on 22.09.2025.

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