RAJIV KUMAR KHANNA,NOIDA vs. ACIT, CIRCLE- 19, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: "SMC" NEW DELHI

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA No.7840/Del/2018 Assessment Year: 2010-11

Sh. Rajiv Kumar Khanna, | Vs. | ACIT, B-1/802, Block-12, | Circle-19, Purvanchal Silver City, | New Delhi Plot No. 93/01, Noida PAN : ALWPK1779K (Appellant) | (Respondent)

Assessee by | Ms. Monika Aggarwal, Adv. Sh. Jayant Bothra, CA Department by | Sh. Manoj Kumar, Sr. DR

Date of hearing | 26.05.2025 Date of pronouncement | 26.05.2025

ORDER

This assessee's appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals)-27 [in short, the "CIT(A)"], New Delhi's order dated 09.11.2018 passed in case no. 152/17-18, involving proceedings under section 143(3) r.w.s. 147 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 our attention to the prescribed authority's section 151

approval to the Assessing Officer's reopening proposal, wherein, he

has recorded "I am satisfied……..".

reopening itself is invalid since based on a mere mechanical

approval of the said prescribed authority. I make it clear that the

foregoing clinching fact of the competent authority's mechanical

approval has indeed gone unrebutted from the department side. I

thus quote CIT Vs. S. Goyanka Lime and Chemical Pvt. Ltd. (2015)

64 taxmann.com 313 (SC) to quash the impugned assessment.

Ordered accordingly.

Order pronounced in the open court on 26th May, 2025

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER

Dated: 26th May, 2025.

RK/-

Copy forwarded to:

- 1. Appellant - 2. Respondent - 3. CIT - 4. CIT(A) - 5. DR

Asst. Registrar, ITAT, New Delhi