ANKUR MITTAL,GHAZIABAD vs. INCOME TAX OFFICER, WARD 2(1)(1) , GHAZIABAD

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ITA 848/DEL/2025Status: DisposedITAT Delhi28 May 2025AY 2011-12Bench: SHRI SATBEER SINGH GODARA (Judicial Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reopening of the assessment was invalid because the approval obtained from the prescribed authority was mechanical. The department failed to rebut this contention.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2011-12, involving proceedings under Section 143(3) of the Income-tax Act. The primary issue was the validity of the reopening of the assessment.

What were the issues?

The main issue was the validity of the reopening of the assessment due to a mechanical approval by the prescribed authority under Section 151 of the Income-tax Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 151

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: CA Sh. Pranav Yadav, Adv, Adv. Sh. Ankit Garg, Adv
Hearing: 28.05.2025Pronounced: 28.05.2025

Assessment Year: 2011-12 Sh. Ankur Mittal, Vs. Income Tax officer, Old Ramlila Ground, Ward-2(1)(1), Murad Nagar, S.O. Ghaziabad (Ghaziabad), Muradnagar, Ghaziabad PAN :ASLPM0660R (Appellant) (Respondent) Assessee by Sh. Amit Goyal, CA Sh. Pranav Yadav, Adv. Sh. Deepanshu Singhal, Adv. Sh. Ankit Garg, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 28.05.2025 Date of pronouncement 28.05.2025 ORDER This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Bengaluru’s DIN and order no. ITBA/APL/S/250/2024- 25/1071620988(1), dated 27.12.2024 involving proceedings under section 143(3) r.w.s. of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

3.

It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing the assessee has invited my attention to the prescribed authority’s section 151 approval to the Assessing Officer’s reopening proposal, wherein, he has recorded “I am satisfied……..”.

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