IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2204/Del/2025 Assessment Year: 2018-19 Pooja Goel, Vs Income Tax Officer, D-13, A/6, Model Town-III, Ward-35(1), Delhi.

New Delhi.

PAN: AGYPG 8307 L APPELLANT RESPONDENT Assessee represented by Shri Suresh Gupta, CA Department represented by Shri Rajesh Mahajan, Sr. DR Date of hearing 28.08.2025 Date of pronouncement 28.08.2025

O R D E R

PER SATBEER SINGH GODARA, J.M:

This assessee’s appeal for assessment year 2018-19 arises against National Faceless Appeal Centre (NFAC) Delhi’s’ order dated 24.02.2025 [DIN & Order No. ITBA/NFAC/S/250/2024-25/1073630403(1)] in proceedings u/s 147 r.w.s.

144 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.

Heard both the parties. Case file perused.

2. It transpires at the outset that the assessee/appellant herein challenges the validity of the impugned section 147 r.w.s. 144 r.ws. 144B assessment dated 23.03.2023 itself for want of issuance of section 143(2) notice which has been held as mandatory in hon’ble apex court’s landmark decision in ACIT vs. M/s Hotel Blue Moon (2010)