DCIT, CIRCLE 4(2), NEW DELHI vs. SUMIT GUPTA, NEW DELHI

At the time of hearing, the ld. AR has pointed out about ground No.1 in Cross Objection which is reproduced for convenience as follows:- “That in view of the single approval u/s 153D of Addl. CIT on same date in 69 No. of cases and approval being mechanical, without application of mind and without mentioning even a single word showing the examination of relevant records before granting approval, makes the approval invalid and unsustainable in law.”

The ld. AR has pointed out that vide approval dated 29.12.2019, draft assessment orders in regard to several assessees covered by Brindavan group of cases search were received and approval was granted on the same day. The copy of approval u/s 153D dated 29.12.2019 is on record and the same show that apart from the assessee, his brother Rajesh Kumar Gupta and Amit Gupta were also subject to search and by the same letter approval was granted. In the case of Rajesh Kumar Gupta, vide ITA No.4063/Del/2024, order dated 06.02.2025 and in the case of Amit Gupta, vide ITA No.4195/Del/2024, order dated 28.05.2025, the coordinate Benches have considered the grant of approval to be not in accordance with the law and in mechanical exercise of the powers. 4. Although the ld. DR has supported the granting of approval submitting that the AO is always briefing the seniors and approval is a mere administrative need, however, all these aspects have been considered in the coordinate Bench decision and we consider no case of distinction is made out. The ground raised in CO is, thus, sustained. The Cross Objection of the assessee is allowed. CO No.15/Del/2025