SAMEER BAHADUR,DELHI V. INCOME TAX OFFICER WARD 59(3), ITO VIKAS BHAWAN

ITA 5554/DEL/2025

AI Insights

The case involves an appeal by Sameer Bahadur against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 10.07.2025, concerning the Assessment Year 2016-17. The primary contention in the appeal was related to the claim of exemption under Section 54 of the Income Tax Act, 1961. The assessee argued that the materials on record were not properly appreciated in the initial assessment, which violated the principles of natural justice. The Departmental Representative (DR) supported the decisions of the lower authorities. The Tribunal, after considering the submissions and the materials on record, decided to remit the matter back to the AO, emphasizing the need for a fair hearing and proper examination of the exemption claim.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841422 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2016-2017
• Appeal Filed On: 08-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSARA
• Keywords: Principle of natural justice
• Section: 147; 144; 54

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5554/Del/2025 (Assessment Year: 2016-17) Sameer Bahadur, 2nd Floor, Bharti Artist Colony, Vikash Marg, Laxmi Nagar, Delhi Vs. Income Tax Officer, Ward-59(3), Delhi (Appellant) (Respondent) PAN: AAJPB5384R Assessee by : None Revenue by: Ms. Harpreet Kaur Hansara, Sr. DR Date of Hearing 05/02/2026 Date of pronouncement 05/02/2026 O R D E R PER NAVEEN CHANDRA, A. M.: 1. The appeal of the assessee is directed against the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 10.07.2025 pertaining to AY 2016-17. 2. None appeared on behalf of the assessee. We decided to hear ex-parte with able assistance of the ld DR. We heard the ld DR at length and perused the materials on record. The assessee has filed an appeal contesting the order passed u/s 147/144. Printed from counselvise.com ITA No. 5554/Del/2025 Sameer Bahadur Page | 2 3. The core issue in the case is claim of exemption u/s 54 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’). 4. The ld DR pointed out that the reassessment order was passed u/s 147 read with Section 144 and 144B and the assessee’s grievance is that the materials evidenced on record were not properly appreciated violating the principles of natural justice. 5. Per contra the ld DR relied on the orders of the authorities below. 6. We have heard the rival submissions and have perused the material available on record. We find that the issue involved in the case for adjudication is exemption claimed u/s 54 of the Act. The AO has passed an order against the assessee u/s 144. We are of the considered view that the AO ought to have granted adequate opportunity of hearing. We, therefore, of the considered view that in the interest of natural justice, the issue of exemption u/s 54 be remitted back to the file of the AO. The AO is directed to afford three effective opportunities to the assessee and thereafter, examine the materials evidenced on record and adjudicate the issue afresh. The assessee is alsod directed to avail the opportunities and furnish requisite documents/evidence as required by the AO. Ground of the assessee is allowed for statistical purposes. 7.In result, the appeal of the assessee in ITA No. 5554/Del/2025 is allowed for statistical purpose. Printed from counselvise.com ITA No. 5554/Del/2025 Sameer Bahadur Page | 3 Order pronounced in the open court on 05/02/2026. -Sd/- -Sd/- (SATBEER SINGH GODARA) (NAVEEN CHANDRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 23/02/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "