SUDHA KIRAN PRASAD,NOIDA V. ITO,WARD-3(4), NOIDA

ITA 1681/DEL/2024

AI Insights

The case involves Smt. Sudha Kiran Prasad, the appellant, contesting an order from the Commissioner of Income Tax, Appeal, which arose from an earlier order passed under sections 144 and 147 of the Income Tax Act, 1961 by the ACIT (OSD) Ward 3(4) for the Assessment Year 2010-11. The primary contention in the appeal was the jurisdiction under Section 147/148 of the Act, specifically questioning the reasons recorded and the approval granted for the reassessment. The Income Tax Appellate Tribunal found that the CIT(A) had dismissed the appeal due to non-appearance without considering the merits or legal grounds of the case. Consequently, the Tribunal restored the matter to the CIT(A) for a comprehensive re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790109 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 12-04-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: PANCHAM SETHI
• Section: 147; 144

Judgement Text

"P a g e | 1 ITA No. 1681/del/2024 Smt. Sudha Kiran Prasad (AY: 2010-11) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1681/Del/2024 (Assessment Year: 2010-11) Smt. Sudha Kiran Prasad Flat No. 17, Imperial Royal Garden, Est-12, Sector-61, Noida Gautam Budh Nagar, Noida, Uttar Pradesh 201301 Vs. ITO, Ward 3(4) Aayakar Bhavan, A2D, Sector 24, Noida, Gautam Budh Nagar, Uttar Pradesh 201301 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: ASVPP5617P Appellant .. Respondent Appellant by : Sh. Pancham Sethi, CA Respondent by : Sh. Manish Gupta, Sr. DR Date of Hearing 15.09.2025 Date of Pronouncement 28.11.2025 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 12.02.2024 of the Ld. Commissioner of Income Tax, Appeal ADDL/JCIT(A)12, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/APL/S/250/2023-24/1060784230(1) arising out of the order dated 19.12.2017 passed u/s 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT (OSD) Ward 3(4) for AY: 2010-11. Printed from counselvise.com P a g e | 2 ITA No. 1681/del/2024 Smt. Sudha Kiran Prasad (AY: 2010-11) 2. On hearing both the sides we find that the assessee has raised grounds questioning the assumption of jurisdiction under Section 147/148 of the Act on the basis of questioning reasons as recorded and the approval granted. 3. However, we find that Ld. CIT(A) has dismissed the appeal of the assessee for non appearance without taking into cognizance the merits of the case or the legal grounds. 4. Accordingly, the appeal is allowed for statistical purposes and the issues on merit as well as law are restored to the Ld. CIT(A) to give fresh opportunity of hearing to the assessee and pass order afresh. Order pronounced in the open court on 28.11.2025 Sd/- (Manish Agarwal) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 28.11.2025 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "