INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 656/Del/2025 (Assessment Year: 2016-17)

Chirag Kirpal, Vs. ACIT, C/o. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent)

PAN: BWXPK8788D Assessee by : Shri. S. K. Gupta, CA Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 17/09/2025 Date of pronouncement 30/09/2025

O R D E R

PER M. BALAGANESH, A. M.:

1. The Assessee Chirag Kirpal (hereinafter referred to as ‗assessee) by filing the present appeal sought to set aside the impugned order dated 29.03.2023 passed by the Assessing Officer (AO) under section 148A of the Income Tax Act, 1961 (for short ‗the Act‘) inconsonance with the order passed by the Dispute Resolution Panel (DRP-1) dated 04.12.2024 u/s 144C(5).

2. The preliminary issue to be decided in this appeal is as to whether the assumption of jurisdiction by the Learned AO could be construed as valid when the notice under section 148 of the Act was issued by the Learned Jurisdictional Assessing Officer (JAO) in the facts and circumstances of the instant case.

3. We have