INCOME TAX OFFICER, GHAZIABAD vs. SURENDERM SINGH, GHAZIABAD
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Per Satbeer Singh Godara, Judicial Member:
This Revenue’s appeal and assessee’s cross objection CO No. 40/Del/2025 for Assessment
Year 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN &
order
No.
ITBA/NFAC/S/250/2023-24/1059408804(1) dated
05.01.2024, in proceedings u/s 147 r.w.s. 144 of the Income
Tax Act, 1961 (in short “the Act”), respectively.
CO No. 40/Del/2025
Surender Singh
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2. Heard both the parties at length. Case files perused.
It emerges during the course of hearing that there arises the first and foremost issue of validity of the reopening itself for want of a valid approval by the learned prescribed authority u/s. 151 of the Act. The tribunal’s attention is invited to the approval dated 27.03.2018 (page 4 in paper book) wherein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “Yes, I am satisfied………”. This being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and therefore, we accept the instant legal ground in very terms. This reopening is quashed therefore.
The assessee’s cross objection CO No. 40/Del/2025 to this effect succeeds and the Revenue’s main appeal ITA No. 913/Del/2024 fails therefore.
All other pleadings on merits herein stand rendered academic.
To sum up, this Revenue’s appeal ITA No. 913/Del/2024 is dismissed and the assessee’s cross objection CO No. CO No. 40/Del/2025 Surender Singh
3
40/Del/2025 is allowed in above terms. A copy of this common order be placed in the respective case files.
Order Pronounced in the Open Court on 23/07/2025. (S. Rifaur Rahman) (Satbeer Singh Godara)
Accountant Member Judicial Member
Dated: 23/07/2025
*Subodh Kumar, Sr. PS*