IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5065/Del/2025 : Asstt. Year : 2013-14 Manjusha Mittal Vs ITO Flat No. B-4, A-16, Ward- 29 (1)

Shantikunj, Near Vasant Delhi Kunj, Mehrauli, Prabhu Marg, Church Road, Vasant Kunj Delhi (APPELLANT) (RESPONDENT)

PAN No. ADLPN9180E Assessee by: Sh. Abhishek Jain, CA Ms. Sunidhi Sharma, Advocate Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 24.09.2025 Date of Pronouncement: 13.10.2025 ORDER This assessee’s appeal for Assessment Year 2013-14, arises against the NFAC, Delhi DIN & order No. ITBA/NFAC/S/250/2025- 26/1079075838(1) dated 30.07.2025, in proceedings u/s 147 r.w.s.

144 of the Income Tax Act, 1961 (in short “the Act”).

2. Heard both the parties at length. Case file perused.

3. It emerges outset that there arises the first and foremost issue of validity of the impugned reopening itself initiated by the learned AO vide notice u/s. 148 issued on 30.07.2022 to the assessee. It is made clear that the assessment year involved herein is A.Y.2013-14.

4. This being the clinching factual position, the Revenue could hardly dispute that this tribunal’s learned coordinate bench in Deepak Aggarwal Vs. DCIT in ITA No. 2307/Del/2025 decided on 23.07.2025 has already settled the issue upto A.Y. 2015-16, in assessee’s favour in the new reopening regime as under :-

“2. The Ld. Counsel for the assessee, at the outset, submits that in the case of the assessee a notice u/s 148 was issued on 30.07.2022 under new law which is barred by limitation since the provisions of taxation and other laws (relaxation and amendment of certain provisions) (TOLA) are not applicable for the AY 2015- 16 as held by ITA No.2307/Del/2025 4 the Hon’ble Jurisdictional High Court in the case of Make My Trip (India) Pvt. Ltd. in WP(c) 2558/2023 dated 24.03.2025.

3. Ld. Counsel further submits that recently the Hon’ble Supreme Court in the cases of Deepak Steels & Power Ltd. Vs. CBDT and Others in Civil Appeal No.5177/2025 dated 02.04.2025 noted that the Revenue made a concession before the Hon’ble Supreme Court while disposing off the appeal in the case of Union of India & Others Vs. Rajiv Bansal (2024) (SCC) Online SC 2693, that for the AY 2015-16 notices issued on or after 01.04.2021 will have to be dropped as they would not fall for completion during the period prescribed under the TOLA. Ld. Counsel also submitted that similar view has been taken by the Hon’ble Supreme Court in the case of ACIT Vs. Nehal Rashid Shah in SLP (Civil) Diary No. (S) 57209/2024 dated 4.4.2025. Therefore, it is submitted that in the light of these decisions the reassessment framed for the AY 2015-16 based on the notice issued u/s 148 of the Act dated 30.07.2022, is time barred and bad in law.

4. Ld. DR supported the orders of the Assessing Officer.

5. Heard rival contentions, perused the orders of the authorities below. Admittedly in this case notice u/s 148 was issued on 30.07.2022 under new law based on which the reassessment for the ITA No.2307/Del/2025 5 AY 2015-16 was framed by the AO on 31.5.2023. The reassessment was challenged before the Ld. CIT(Appeals) and the Ld. CIT(Appeals) dismissed the appeal for non-

prosecution by the assessee.

6. In the case of Make My Trip (India) Pvt. Ltd. Vs. DCIT (supra) the Jurisdictional High Court considered whether reassessment completed for the AY 2015-16 based on a notice issued u/s 148 and the viz a viz the applicability of the provisions of TOLA and based on the concession of the Revenue that for the AY 2015-16 all the notices issued on or after 1.4.2021 will have to be dropped as they will not fall for completion during the period prescribed under the TOLA, held that the notice issued under 148 was beyond the period of limitation and consequently the same is liable to be set aside.

7. Further the Hon’ble Supreme Court in the case of Deepak Steel & Power Ltd. Vs. CBDT & Others (supra) quashed the notices issued u/s 148 observing