AdvertisementSuneel Kumar Vs ITO (ITAT Delhi) The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre dated 19.12.2025 foar Assessment Year 2012-13. The principal contention raised before the Tribunal was that the assessment order dated 18.12.2019 had not been digitally signed by the Assessing Officer, which, according to the assessee, violated CBDT Instruction No. 1/2018 [F. No. 225/157/2017-ITA.II] dated 12.02.2018 governing electronic assessment proceedings. The assessee further relied upon the decision of the Coordinate Bench of the Tri...