SMITA RATHI,DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

This appeal is preferred by the Assessee against the order dated 30.06.2023 of the Ld. Commissioner of Income-tax (Appeals), Delhi-31 (hereinafter referred to as the Ld. First Appellate Authority or ‘the Ld. FAA’, for short) in Appeals No.684/20-21 arising out of the appeal before it against the orders dated 31.12.2019 passed u/s 143(3) r.w.s. 153A of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ACIT, Central Circle-14, New Delhi (hereinafter referred to as the Ld. AO).

Heard and perused the record. The ground before this Bench arises out of the alleged deficiency in approval by non-application of mind while granting approval u/s 153D of the Act. Admittedly, the draft assessment order was forwarded to the competent authority by letter dated 30.12.2019 mentioning that it is part of the Nagpal group of cases. Similarly, by another letter dated 30.12.2019 in case of 28 assessees covered under search on Nagpal group for various assessment years, the approval u/s 153D of the Act was sought. Of them, in cases of Anu Nagpal order dated 16.04.2025, Prateek Nagpal vs. ACIT decided vide M/s ShivVani Buildcon Pvt. Ltd. ITA No.5040/Del/2024 and Shri Hari Kishan Rathi ITA 2566/DEL/2022 order dated 8.4.2025, the coordinate Benches have taken into consideration the same set of approval and held that on such consolidated approval for various assessment years in regard to various assessees, without reflecting in the approval that assessment records were examined in regard to the each assessee, the approvals were granted and the approval were not found to be in accordance with the law and the assessments have been quashed. The case of the assessee is no different. Accordingly, the ground is allowed. The appeal is allowed and the impugned assessment is quashed. Order pronounced in the open court on 13.06.2025. Sd/- Sd/- (MANISH AGARWAL) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13th June, 2025. dk