2026 (4) TMI 1035

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.... is preferred by the assessee against the order dated 26.05.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in appeal No.CIT(A), Delhi-10/10212/2018-19, filed before him against the order dated 14.12.2018 passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') by the....

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....esponded by submitting that the information is available on the e-filing portal and the application was rejected. 4. Then on behalf of the Department, the Ld. DR has not put up anything across factually to claim that in fact an order under Section 127 of the Act was passed. The Ld. DR has defended the issue by relying the decision of the Hon'ble Delhi High Court in Sanjay Gandhi Memorial Trust ....

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....to the root of assumption of jurisdiction for assessment or conclusion of the assessment, then, whatsoever be the merits of the case, do not help the Department and howsoever the technical ground raised be and whatsoever at belated stage, if it is a pure question of law which can be decided on the basis of the admitted facts, the ground deserves to be considered as an order or an exercise of power....

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....regard is rightly placed by the Ld. AR on the decision of the coordinate bench in the case of Sanjay Kumar Singhal vs. ACIT in ITA No.3581/Del/2023, order dated 30.04.2025 and Raipur Bench decision in the case of Rahul Tyagi vs. ITO [2025] 173 taxmann.com 981 (Raipur-Trib.) wherein the coordinate Benches have held that an order passed by an AO in the absence of an order of transfer under Section 1....