IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 ITA No.5053/Del/2025, A.Y. 2014-15 Appellantby Sh. Prem Raj Pal, Advocate Respondent by Ms. Ankush Kalra, Sr.DR Date of Hearing 08/12/2025 Date of Pronouncement 07/01/2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.):

1. This appeal is filed by the assessee /appellant against the order of Learned Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “CIT(A)”], passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated 30.06.2025wherein the appeal of the assessee was dismissed and the assessment order dated 19.05.2023 passed under section 147 r.w.s. 144B of the Act was confirmed.

2. The facts in brief as culled out from Para No. 5 of the impugned order are as under:

“5. That appellant is a Non-Agri Thrift and Credit Co-Op. Society. ITR for the A.Y. 14-15 u/s 139(1) was not filed. Notice u/s 148 of the Act was issued on 21-06-21. Thereafter, as per directions of the Hon'ble Supreme Court in its judgment dated 04.05.2022 (2022 SCC Online SC 543) in the case of Union of India Vs. Ashish Aggarwal, the notice u/s 148 of the IT Act issued between 01.04.21 to 30.06.21 is deemed to be the show cause notice issued under clause (b) of the Section 148A of the IT Act. Without closure of proceedings of notice u/s 148 dated 21-06-21, notice issued u/ s 148A(b) dated 28-05-22, notice again issued u/s 148 dated 27-07- 22 are not according to law. Notice u/s 148A(b) was issued on 28/05/22 without providing material, information and documents and which has not been served as per Rule 127 of the Income-tax Rules. Without providing proper opportunity order u/s 148A(d) of the Act has been passed on 27/07/22. Notice u/s 148 was issued on 27-07-22, which has no DIN and intimation letter for notice u/s 148 of the Act was issued on 30.07.22. Notice u/s 148 dated 27-07-22 is without digital signature and it has not been issued as per procedure and formats and standards for ensuring secured transmission of Electronic Communication. Notice u/s 148 dated 27-07-22 has also not been issued in faceless manner. We had filed income tax return in response to notice u/s 148 of the Act on 28-11-22 declaring an income Rs. 4660/-. Reply in response to notice u/s 142(1) of the Act dated 19/01/23 and 02- 02-23 was submitted on 06-02-2023 along with statutory Audit report, balance sheet, Profit & Loss A/c, annexures, cash book, computation of income. Notice u/s 142(1) dated 14-03-23 and SCN Dated 17-04-23 were not served on my e-mail ID, which have been served on e-mail ID pan_2010_reg@yahoo.com, but our mail ID as per ITR filed is casksiwach@gmail.com. Without affording proper opportunity and without service of notice Ld. Assessment Unit, Income Tax Department has framed assessment on 19/05/23 after making an addition of Rs. 7,68,03,950/- on account of cash deposited in bank account no. 0337030100000071 maintained with J & K Bank. Without considering the documents, reply and ITR, assessment farmed is bad in law and may please be quashed. Addition made by Ld. Assessment Unit, Income Tax Department is bad in law and may please be deleted and order dated 19-05-23 may please be quashed. This order has been challenged in appeal.”

3. We have noticed that the assessment order was passed under section

144B of the Act as it is noted in para 4.2 of the assessment order that during the assessment proceedings, the assessee has been issued show cause notice dated 17.04.2023 but the assessee has