DEEPKA KUMAR,DELHI vs. INCOME TAX OFFICER WARD 58(7), DELHI

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ITA 2368/DEL/2024Status: DisposedITAT Delhi18 July 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reopening of assessment was invalid because the approval obtained from the prescribed authority under Section 151 was mechanical, merely stating "yes I am satisfied". This fact went unrebutted by the department.

What were the facts?

The assessee's appeal for AY 2017-18 arose against the order of the CIT(A)/NFAC. The case involved proceedings under Section 147 read with Section 144 of the Income-tax Act, 1961.

What were the issues?

The primary issue was the validity of the reassessment proceedings, specifically concerning the mechanical approval obtained under Section 151 of the Income-tax Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 151

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN

For Appellant: CA Ms. Agni Chaudhary, Adv
For Respondent: Ms. Pooja Swaroop, CIT(DR)
Hearing: 02.07.2025Pronounced: 18.07.2025

Assessment Year: 2017-18 Vs. Income Tax Officer, Sh. Deepak Kumar, X/828, Chand Mohalla, Ward-58(7), Gandhi Nagar, New Delhi New Delhi PAN: AOYPK4121J (Appellant) (Respondent) Assessee by Sh. Raghav Sharma, CA Ms. Agni Chaudhary, Adv. Department by Ms. Pooja Swaroop, CIT(DR) Date of hearing 02.07.2025 Date of pronouncement 18.07.2025 ORDER

PER SATBEER SINGH GODARA, JM

1.

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1064093472(1), dated 15.04.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing assessee has invited our attention to the prescribed authority’s section 151 approval to the Assessing Officer’s reopening proposal, wherein, he has recorded “yes I am satisfied”.

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