PRAKASH CHAND GUPTA,NEW DELHI vs. CIT(A)-20, NEW DELHI
Income Tax Appellate Tribunal, “F” BENCH, DELHI
Before: MS. MADHUMITA ROY&
PER KHETTRA MOHAN ROY, AM:
The instant appeal preferred by the assessee is directed against the order dated 19.12.2018 passed by the Ld. CIT(A)-20, Delhi, arising out of the Assessment Order dated 30.12.2016, passed by ITO, Ward 61(2),
New Delhi, under Section 143(3)/147 of the Income Tax Act, 1961
(hereinafter referred to as “the Act”) for the Assessment Year 2009-10. P a g e | 2
Prakash Chand Gupta (AY: 2009-10)
The assessee at the very onset challenged the initiation of Section 147 by submitting the revised ground of appeal: “1. The Hon CIT (A)-20 has erred in law and on facts in sustaining the assessment as notice u/s 148 has not been served on the assessee. Hence, the assessment may be quashed.
The Hon CIT (A)-20 has erred in law and on facts in sustaining the assessment as reason to believe has not been recorded in the case. Hence, the assessment may be quashed.
The Hon CIT (A)-20 has erred in law and on facts in sustaining the assessment as there is a mechanical approval u/s 151 without application of mind. Hence, the assessment may be quashed.”
The assessee submitted the following documents by way of paper book:
Reasons for reopening is not available. The ld. AR strenuously submitted that the assessee had tried a number of times with the P a g e | 3 Prakash Chand Gupta (AY: 2009-10) department to get hold of reasons but the same was never supplied to him. 5. The Ld. DR relied on the orders passed by the lower authorities. 6. We have given careful submission to the above facts. Recording of reasons is absolute necessity before initiating notice under Section 148. In this case, no reasons for reopening were brought before us. Thus, it is absolutely clear that no reasons were actually recorded. Accordingly, we hold that the entire assessment proceedings lacks juri iction and has no legs to stand upon. The entire addition is liable to be deleted ex- consequenti. 7. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 25.06.2025 (Madhumita Roy) (Khettra Mohan Roy) JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated 25.06.2025
Rohit, Sr. PS