Shah Dilip Sankarchand vs. ACIT 1(3)

Parties Involved

Facts Summary

The assessee, Shah Dilip Sankarchand, has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 30/12/2024, for the Assessment Year 2017-2018. The assessee has raised grounds of appeal contesting the jurisdiction of the Assessing Officer (AO) to frame the assessment order as the mandatory notice under section 143(2) of the Income Tax Act, 1961, was not issued by the jurisdictional AO. The assessee argues that the AO lacked the jurisdiction to issue the notice and pass the assessment order, and the order is thus invalid. The Departmental Representative (DR) has relied upon the finding of the Commissioner of Income Tax (Appeals).…

Legal Issues

• 1. Whether the National Faceless Appeal Centre erred in not quashing the assessment order as the notice under section 143(2) of the Act was issued by a Non-Jurisdictional Assessing Officer.
• 2. Whether the National Faceless Appeal Centre erred in directing the Assessing Officer to make a fresh assessment.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Satish Kumar vs. ITO-W-1

  B Bench, Delhi benchAY 2017-18Allowed

• Seema Mehta vs. Income-tax Officer

  Delhi Bench ‘G’, New Delhi benchAY 2012-13Allowed

• Raj Trimurti Infraprojects Private Limited vs. Income Tax Officer, Ward 2(1)

  Kolkata Bench benchAY 2017-18Partly Allowed

• ITA No.5042/Del/2024 Rachit Enterprises (AY: 2018-19)

  B Bench, Delhi benchAY 2018-19Dismissed

• Shri Ganesan Neelamegam Vs. The Income Tax Officer, Ward 1, Kancheepuram

• Sh. Rajesh Sahu Vs. Assessing Officer

  Delhi Bench benchAY 2018-19Allowed