RAMESH KUMAR GOYAL,NEW DELHI vs. ITO WARD 2(1), FARIDABAD
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1069720509(1) dated 17.10.2024, 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.
Delay of one day in filing of the assessee’s lower appeal before the CIT(A)/NFAC is hereby condoned in the larger interest of justice and in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). Ramesh Kumar Goyal
2
4. Next comes the first and foremost legal issue between the parties. There is no dispute that the learned Assessing Officer had passed his assessment order on 18.11.2019. Learned counsel on the other hand has invited the tribunal’s attention to the Assessing Officer’s yet another assessment framed on 29.09.2021 in a search case which was carried out on 16.10.2019. It is thus clear that the impugned assessment was indeed pending as on the date of search on 16.10.2013 which had to be mandatorily abated in light of section 153A(1) r.w.
2nd proviso thereto; and, therefore, the same has to be quashed as non-est in the eyes of law in very terms. Ordered accordingly.
All other pleadings on merits herein stand rendered academic.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 23/09/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/09/2025
*Subodh Kumar, Sr. PS*