AJAY KAUSHIK,FARIDABAD vs. ITO, WARD- I(1), FARIDABAD
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2009-10, arises against the CIT(A), Faridabad’s in case No. 11127/2016-
17 dated 17.11.2017, in proceedings u/s 143(3)/147 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 31.03.2016 wherein the learned prescribed authority had accepted the Assessing Officer’s reopening Ajay Kaushik 2 proposal as “I am satisfied………”. This being the clinching factual position emanating from the record, we hereby quote (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 21/05/2025. (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 21/05/2025
*Subodh Kumar, Sr. PS*