2025 (11) TMI 897

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....anesta, Sr. DR ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 28.12.2023 for A.Y 2017-18 2. There is a delay of 149 days. The assessee has filed an affidavit for condonation of delay. The reasons for delay in filing appeal stated by the assessee seem to be reasonable. Accordingly, we condone the delay. 3. The asses....

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....sed for the first time is admitted, since it requires no verification of facts and the facts are very much in the body of the assessment order in the first page itself. 5. The facts of the instant case is that the assessee is an individual and has filed return of income on 04.08.2017 at total income of Rs. 17,05,033/- and the assessment was completed on 06.12.2018 at a total income of Rs. 70,81....

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....1.2011, jurisdiction for assessment vested, in metro cities, with the Income tax Officer upto Rs. 20 lakhs and where income declared returned by a non-corporate assessee was above Rs. 20 lakhs, the pecuniary jurisdiction would be of DC/ACIT. Since the declared income in this case is Rs. 17.05 lakh, the assumption of jurisdiction by ACIT Cir 66(1), Delhi for issuance of notice u/s 143(2) is invalid....

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....) was therefore correctly issued by the ACIT Cir 66(1). 9. We have heard the rival submissions and have perused the relevant material on record. We find that Income tax return for AY 2017-18 was filed on 04.08.2017 at Rs. 17,05,033/- which is less than Rs. 20 lakhs. As per the Instruction no 1/2011, ordinarily the pecuniary jurisdiction of cases of Return below 20 lakh in Metro cities, lies wit....