Sh. Naresh Arora vs Income Tax Officer

PER MADHUMITA ROY, JM.:

The instant appeal filed by the assessee is directed against the order dated 17.11.2025 passed by the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 16.11.2018 passed by the Assessment Unit, Income-tax Department under Section 147/144 of the Act for Assessment Year 2011-12.

The Assessee has raised objection on the assumption of jurisdiction by the Ld. AO in initiating proceeding under Section 147 of the Act for A.Y 2011-12 as illegal. The notice under Section 148 of the Act appearing at page no. 18 of the Paper Book dated 26.03.2018 was issued by the ITO, Ward-2(5), Ghaziabad, who is not the Jurisdictional AO of the Assessee as the case made out by the Ld. AR. In-fact such notice was issued to Plot No. 115, B Block, Sector-50, Noida, instead of the resident of the Assessee at 101/12, Aditya Complex, Preet Vihar, Delhi-110092, the address mentioned in the order passed by the Appellate Authority.

The Assessee has further relied upon the ITR filed for A.Y 2011-12 to 2016-17 mentioning the address of Delhi as narrated hereinabove. In that view of the matter, the ITO, Delhi would be the appropriate authority to initiate reassessment proceeding instead ITO, Ward-2(5), Ghaziabad which is impugned before us as without jurisdiction and, therefore, the entire proceeding is vitiated, void ab-initio and thus, liable to be quashed as the crux of the submissions made by the Ld. AR.

On the other hand, the Ld. DR relied upon the order passed by the Ld. CIT(A) and referred the residential plot of land bearing B-115, Sector- 50, Noida, UP purchased by the Assessee jointly with his wife Smt. Varsha Arora as mentioned in the order impugned. According to her since the subject property is situated at Noida, the Ld. AO has correctly assumed jurisdiction to initiate proceeding under Section 147 of the Act.

We respectfully decline to accept such contention made by the Ld. DR and having regard to fact that the Assessee all along and all through filed her return disclosing the address at 101/12, Aditya Complex, Preet Vihar, Delhi-110092, the impugned notice under Section 148 of the Act dated 26.03.2018 appearing at page no. 18 issued by and under the signature of the ITO, Ward-2(5), Ghaziabad is found to be without jurisdiction and, therefore, quashed.

In the result, appeal filed by the Assessee is allowed.