Nisha Arora vs Income Tax Officer

PER SATBEER SINGH GODARA, JM:

This assessee’s appeal for Assessment Year 2017-18 arises against the Commissioner of Income Tax (Appeals)/National Facele ss Appeal Centre (for shor t, ‘CIT(A)/NFAC’), Delhi’s DIN & order No. ITBA/NFAC/S/250/2 026-27/1089447906(1) dated 05.06.2026, involving proceedings u/s 148 of the Income Tax Act, 1961; hereinafter referred to as, “the Act”.

Heard both the parties. Case file perused.

The asse ssee at the outset raises herein the first and foremost legal ground challenging validity of the le arned Assessing Office r’s se ction 147 r.w.s. 144 assessme nt dated 28.02.2025 for non-issuance of section 143(2 ) notice. The Revenue could hardly dispute that even going by the le arned CIT(A)/NFAC detaile d discussion at pages 8 to p 9 in paragraph 4.3 thereof, no such notice had been issued to the assessee before framing the afore said assessment.

That being the clinching factual positio n, I hereby quote ACIT vs Hotel Blue Moon (2010 ) 321 ITR 362(SC) that such a non-issuance o f a mandatory section 143(2) notice is indeed fatal to the assessment itse lf. Q uashed accordingly.

All other remaining ple adings between the par ties stand rendere d acade mic.

This assessee’s appe al is allowed.