MANOJ SINGHAL,DELHI vs. CIT A-3, NOIDA
Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh
Per Satbeer Singh Godara, Judicial Member:
These assessee’s twin appeals
ITA
Nos.
5799
&
5817/Del/2024, for Assessment Year 2011-12, arise against the CIT(A)-3, Noida’s DIN & order No. ITBA/APL/M/250/2024-
25/1066969325(1) and ITBA/PNL/M/271(1)(c)/2024-
25/1070299125(1) dated
23.07.2024
and 12.11.2024, in ITA Nos. 5799 & 5817/Del/2024
Manoj Singhal
2
proceedings u/s 147 r.w.s. 144 and u/s 271(1)(c) of the Income
Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
Coming to the assessee’s first and foremost legal ground in his “quantum” appeal ITA No. 5799/Del/2024 pressed during the course of hearing, we find that the 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 31.03.2018 (page 48 in paper book) wherein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “yes it is a fit case………”. 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.
1 All other pleadings on merits stand rendered academic.
This assessee’s quantum appeal ITA No. 5799/Del/2024 is allowed.
ITA Nos. 5799 & 5817/Del/2024
Manoj Singhal
3
5. Same order to follow in the assessee’s penalty appeal ITA
No. 5817/Del/2024 being consequential in nature.
These assessee’s twin appeals ITA No. 5799 & 5817/Del/2024 are allowed. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 22/07/2025. (M. Balaganesh) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 22/07/2025 *Subodh Kumar, Sr. PS*