MUKESH KUMAR MOHTA,DELHI V. ACIT, CIRCLE-61(1), DELHI, DELHI

CO 93/DEL/2025

AI Insights

The case involves an appeal by the Assistant Commissioner of Income Tax (ACIT), Circle-61(1), Delhi against Sh. Mukesh Kumar Mohta concerning the assessment year 2015-16. The primary legal issue was the validity of a reassessment order issued under section 143(3) of the Income-tax Act, 1961. The assessee challenged the reassessment on the grounds that the notice under section 143(2) was issued by an Income Tax Officer (ITO) who did not have the jurisdiction to do so, as the assessment was later framed by an ACIT. The Tribunal found that the reassessment was invalid due to the procedural error in the issuance of the notice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828795 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 15-07-2025
• Other Referred Cases: Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: AMIT GOEL
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4886/Del/2024 with C.O. No.93/Del/2025 Assessment Year: 2015-16 ACIT, Circle-61(1), Delhi Vs. Sh. Mukesh Kumar Mohta, 565, Sector-7/B, Faridabad, Haryana, Faridabad PAN: AHMPM0951B (Appellant) (Respondent/cross-objector) ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal ITA No.4886/Del/2024 along with the assessee’s cross objection C.O. No. 93/Del/2025 for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1067097678(1), dated 29.07.2024 Assessee by Sh. Amit Goel, CA Sh. Pranav Yadav, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 08.01.2026 Date of pronouncement 16.01.2026 Printed from counselvise.com ITA No.4886/Del/2024 & C.O. No.93/Del/2025 2 | P a g e involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case files perused. 2. Delay(s) of 24 days in filing of the Revenue’s instant appeal and that of 73 days in filing the assessee’s cross objections are condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. We advert to the assessee’s first and foremost legal ground in his cross-objection C.O. No.93/Del/2025 challenging the validity of the impugned reassessment framed on 29.12.2017 itself for want of a valid section 143(2) notice. This is for the precise reason that it was the ITO, Ward-63, New Delhi who had issued the same on 26.07.2016 whereas the assessment in question came to be framed by learned ACIT, Circle-63(1), New Delhi. 4. Faced with this situation, the Revenue could hardly explain the learned ITO’s jurisdiction to issue section 143(2) notice as the assessee’s returned income herein was Rs.58,73,920/-. There is further no denial to the fact that no transfer of jurisdiction from “ITO” to learned “ACIT” has been placed up before us so as to conclude that the latter authority herein was empowered to frame Printed from counselvise.com ITA No.4886/Del/2024 & C.O. No.93/Del/2025 3 | P a g e the impugned assessment. We are accordingly of the considered view that on both these counts the impugned assessment is a non- est one in the eyes of law. Quashed accordingly. All other remaining pleadings between the parties stand rendered academic. 5. This Revenue’s appeal ITA No.4886/Del/2024 is dismissed and assessee’s cross appeal C.O. No.93/Del/2025 is allowed. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 16th January, 2026 Sd/- Sd/- (S. RIFAUR RAHMAN) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16th January, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "