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Income Tax Appellate Tribunal, DELHI BENCH SMC, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2012-13 Anand Tyagi, Vs Income Tax Officer, 112, Kharkhauda, Moh. Tihai, Ward-1(1), Meerut, Uttar Pradesh-245206 Meerut (APPELLANT) (RESPONDENT) PAN No. AETPT7053B Assessee by: Sh. Sanjiv Sapra, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 29.05.2025 Date of Pronouncement: 29.05.2025 ORDER
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070690108(1) dated 27.11.2024, in proceedings u/s 144 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 dated 22.03.2019 (page 116 in paper book) wherein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “Yes, I am satisfied………”. This Anand Tyagi 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.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 29/05/2025.