IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1017/DEL/2024 [A.Y. 2017-18]

Shri Om Prakash Vs. The P.C.I.T House No. 83, Machhgar Faridabad Ballabgarh, Faridabad PAN – BSJPP 3718A (Applicant) (Respondent)

Assessee By : None Department By : Shri Sanjeev Kaushal, CIT-DR Date of Hearing : 10.03.2025 Date of Pronouncement : 25.03.2025

ORDER

PER NAVEEN CHANDRA, A.M:-

This appeal by the assessee is preferred against the order of the ld.

PCIT, Faridabad dated 22.01.2024 for A.Y 2017-18.

2. The assessee has raised the following grounds of appeal:

“1.That the Ld. Principal Commissioner of Income Tax, Faridabad has erred in issuing notice and passing order u/s 263 of the Income Tax Act, 1961 setting aside the assessment order U/s 147 r.w.s. 144B of the Act dated 25.03 2022 passed by the Ld. A.O.

2) That the Ld. PCIT has also erred to state that assessment framed and order passed u/s 147 by the Ld. A.O is erroneous and prejudicial to the interest of revenue.

3) That having regards to the facts and circumstances of the case, proceeding initiated U/s 263 of the act is void-ab-initio because w