RKFMA PRODUCTIONS PVT. LTD.,NEW DELHI vs. ITO WARD 20(3), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2012-13
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1074934562(1) dated 24.03.2025, in proceedings u/s 147 r.w.s. 143(3) of the Income Tax Act,
1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
A perusal of the case file indicates at the outset that there arises the first and foremost issue of validity of the impugned reopening itself initiated in the assessee’s case. This is for the precise reason that even the learned Assessing Officer fairly observes in the assessment order dated 20.12.2019 that he had already completed a regular assessment in assessee’s hands on RKFMA Productions Pvt. Ltd. 2 30.09.2012 u/s 143(3) of the Act; and, therefore, once the corresponding reopening reasons in challenge do not attribute the assessee not to have disclosed all the relevant particular; “fully” and “truly”, I hereby quote section 147 1st proviso to quash the impugned reopening in very terms in light of Hindustan Lever Ltd vs. R. B. Wadkar, ACIT (2004) 268 ITR 332 (Bom). Ordered accordingly.
All other pleadings on merits stand rendered academic.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 23/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/07/2025
*Subodh Kumar, Sr. PS*