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Income Tax Appellate Tribunal, DELHI BENCH SMC, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2011-12 Manju Aggarwal, Vs Income Tax Officer, 38, Assandh Road, Kishore Garden, Ward-1, Panipat, Haryana-132103 Panipat, Haryana (APPELLANT) (RESPONDENT) PAN No. ABEPA3084D Assessee by: Sh. Nitin Kanwar, Sh. Shivam Jain & Sh. Rajiv Kumar, Advs. Revenue by : Sh. Sudeep Dabas, Sr. DR Date of Hearing: 09.07.2025 Date of Pronouncement: 09.07.2025 ORDER
This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1067455067(1) dated 08.08.2024, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file 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 (page 159 in paper book) wherein the learned prescribed authority had accepted the Assessing Officer’s Manju Agarwal 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.
All other pleadings on merits stand rendered academic.