DREAM TEAM HOSPITALITY,NEW DELHI vs. ACIT CENTRAL CIRCLE 14, NEW DELHI

PER SATBEER SINGH GODARA, JM

These assessee’s twin appeals
ITA
Nos.3145
&
3146/Del/2024
and Revenue’s cross appeal
ITA
No.3440/Del/2024 for assessment years 2017-18 and 2018-19,
Assessee by Sh. Udhister Mehtani, CA
Department by Ms. Pooja Swaroop, CIT(DR)
Date of hearing
02.07.2025
Date of pronouncement
23.07.2025

ITA Nos.3145 & 3146/Del/2024 &
3440/Del/2024

2 | P a g e arise against the Commissioner of Income Tax (Appeals)-26 [in short, the “CIT(A)”], New Delhi’s orders, both dated 07.05.2024, passed in case nos. 10716/2016-17 and 10488/2017-18, involving proceedings under section 153C r.w.s. 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.

Heard both the parties. Case file perused.
2. It emerges at the outset that the assessee herein canvasses it’s first and foremost legal ground seeking to annul the impugned section 153C r.w.s. 144 assessments framed on 23.12.2021 for want of a valid approval under section 153D of the Act.
3. We have given our thoughtful consideration to the assessee’s and the Revenue’s respective vehement contentions regarding the first and foremost issue of validity of the impugned assessments as lacking valid approval under section 153D of the Act. The assessee in its paper-book at pages 63 has filed the prescribed authority’s common approval dated 23.12.2021 granted in both these assessment years. Various landmark precedents i.e. PCIT Vs. Shiv
ITA Nos.3145 & 3146/Del/2024 &
3440/Del/2024

3 | P a g e

467 ITR 186 (Del.) have already settled the issues in assessee’s favour and against the department that such an approval under section 153D has to be accorded separately for each and every assessment year even if it involves a single assessee. We thus accept the assessee’s instant first and foremost legal grounds/arguments to quash the impugned assessment herein framed by the Assessing Officer on 23.12.2021 in very terms. That being the case, the assessee’s twin appeals ITA No. 3145 &
3146/Del/2024
succeed and Revenue’s appeal
ITA
No.
3440/Del/2024 fails. Ordered accordingly.

All other pleadings on merits herein stand rendered academic.
4. To sum up, these assessee’s twin appeals ITA No.3145 &
3146/Del/2024 are allowed and Revenue’s cross appeal ITA No.
3440/Del/2024 is dismissed, in foregoing terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 23rd July, 2025 (S. RIFAUR RAHMAN)
JUDICIAL MEMBER

Dated: 23rd July, 2025. RK/-