PHP: Passing URL Parameter in IF and ELSE statement

I'm trying to pass an URL parameter in an IF and ELSE statement. This is how the initial code looks like with just the link and without the parameter:

 <?php 

    if ($row_checklist_finding_final['item_class'] == "Major")   
    {
        echo '<a href="UserNCR.php">Go to NCR</a>';
    }

    else
    {
        echo '<a href="UserOFI.php">Go to OFI</a>';
    }
?>

Usually when I'm trying to pass an URL parameter I use this code (this is without if and else statement:

<a href="UserNCR.php?item_id=<?php echo $row_checklist_finding_final['item_id']; ?>">
    Go to NCR
</a>

So what I did is, I use my usual way of putting the parameter in the link like this. The parameter name is item_id which is equal to value $row_checklist_finding_final['item_id']

<?php 
    if ($row_checklist_finding_final['item_class'] == "Major")   
    {
        <a href="UserNCR.php?item_id=<?php echo $row_checklist_finding_final['item_id']; ?>">Go to NCR</a>
    }

    else
    {
        '<a href="UserOFI.php">Go to OFI</a>';
    }
?>

I also tried removing the redundant <?php ?> like this:

  <?php 
    if ($row_checklist_finding_final['item_class'] == "Major")   
    {
        <a href="UserNCR.php?item_id= echo $row_checklist_finding_final['item_id'];">Go to NCR</a>
    }

    else
    {
        '<a href="UserOFI.php">Go to OFI</a>';
    }
?>

But there are still error. Did I use the wrong syntax? What should I do to pass the URL parameter in an IF and ELSE statement?