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Judgment
PER SATBEER SINGH GODARA, JM:
This assessee’s appeal for assessment year 2019-20, 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/250/2026-27/1089157348(1), dated 22.05.2026 involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
Coming to the first and foremost legal issue herein; it transpires during the course of hearing that the assessee/appellant had filed its original return for the impugned assessment year u/s 139(1) of the Act stating income of Rs. 5,42,180/-, whereas, it is the learned ACIT, Circle-49(1), Delhi who has framed the assessment dated 30.03.2025 in this case.
It is in this factual backdrop that the appellant/assessee canvasses its first and foremost legal ground/argument that the learned ACIT did not have the statutory jurisdiction to frame assessment in its case going by the CBDT’s landmark circular/instructions No. 1 of 2011 stipulating that such a non-corporate return declaring up to Rs. 20 lakhs in metro cities ought to be dealt with by the Income Tax Officers and not by ACIT or DCIT; as the case may be. This clinching factual position has gone unrebutted from the Revenue side. I thus find in the assessee’s legal ground to quash the impugned assessment dated 30.03.2025 notice in very terms.
All other remaining pleadings between the parties stand rendered academic.
This assessee’s appeal is allowed.