DEEPAK JAISWAL,FARIDABAD V. ITO WARD 1(1), FARIDABAD

ITA 357/DEL/2026

AI Insights

The case involves an appeal by Deepak Jaiswal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2020-21. The primary contention revolves around the jurisdictional issues related to the validity of reassessment proceedings under sections 147 and 144B of the Income Tax Act, 1961. The CIT(A) acknowledged the jurisdictional issues but did not decide on them, instead restoring the matter to the Assessing Officer for a fresh assessment. The Tribunal found that the CIT(A) should have resolved the jurisdictional issues before addressing the merits of the case and thus set aside the CIT(A)'s order.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837604 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 14-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: JITENDER JINDAL; CHARTERED ACCOUNTANT
• Keywords: Set aside; Reassessment proceedings; Validity of assessment

Judgement Text

"आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.357/धिल्ली/2026 (नि.व. 2020-21) ITA No. 357/DEL/2026 (A.Y.2020-21) Deepak Jaiswal, V Connect Office 202, 203, Sector-16, Faridabad, Haryana 121001 PAN: AKCPJ-3440-K ...... अपीलार्थी/Appellant बिाम Vs. Income Tax Officer, Ward 1(1), CGO Complex, NIT, Faridabad, Haryana 121001 ..... प्रनिवादी/Respondent अपीलार्थी द्वारा/Appellant by : Shri Jitender Jindal, Chartered Accountant प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुिवाई की निथर्थ/ Date of hearing : 16/02/2026 घोषणा की निथर्थ/ Date of pronouncement : 16/02/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 01.01.2026, for Assessment Year 2020-21. 2. Shri Jitender Jindal, appearing on behalf of the assessee submits that while filing appeal against the assessment order dated 21.02.2025 passed u/s.147 r.w.s. 144B of the Income Tax Act,1961(hereinafter referred to as ‘the Act’), the assessee has raised multiple grounds before the First Appellate Authority including some jurisdictional issues. The CIT(A) acknowledges in the impugned order that the assessee has raised multiple jurisdictional issues which goes to the root of validity of reassessment proceedings but has not given any finding of the said issues. The Printed from counselvise.com 2 ITA No. 357/DEL/2026 (A.Y.2020-21) CIT(A) has restored appeal back to the Assessing Officer (AO) for making fresh assessment. The ld. Counsel submits that without deciding jurisdictional issue, the CIT(A) has erred in restoring the addition on merits to the AO. 3. Per contra, Shri Manoj Kumar representing the department vehemently defending the impugned order and prayed for dismissing appeal of assessee. 4. Both sides heard, orders of the authorities below examined. A perusal of grounds of appeal filed by the assessee before the CIT(A), it is evident that the assessee has raised some legal grounds challenging validity of assessment proceedings/assessment order apart from assailing addition on merits. The CIT(A) in para 5.4(b) of the impugned order records that the assessee/appellant has raised multiple jurisdictional objections and they go to root of validity of assessment proceedings but has failed to decide the legal issues. Before travelling to decide issues on merits, it is mandatory to first adjudicate jurisdictional issues. Unless, the jurisdictional issues are settled, it is not appropriate for the Appellate Authority to decide the issues on merit. Therefore, I deem it appropriate to restore this appeal back to the CIT(A), to decide the jurisdictional legal issues raised by the assessee in grounds of appeal before travelling further to adjudicate the issue(s) on merits. Hence, impugned order is set aside and appeal of the assessee is allowed for statistical purpose in the terms aforesaid. Order pronounced in the open court on Monday the 16th day of February, 2026. Sd/- Sd/- (VIKAS AWASTHY) न्यानयक सदस्य/JUDICIAL MEMBER धिल्ली/Delhi, ददिांक/Dated 16/02/2026 Printed from counselvise.com 3 ITA No. 357/DEL/2026 (A.Y.2020-21) NV/- प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलार्थी/The Appellant , 2. प्रनिवादी/ The Respondent. 3. The PCIT/CIT(A) 4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली 5. गार्ड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "