R N BROTHERS,MUZAFFARNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-15,, DELHI

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ITA 3803/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2021-222 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 failure of the Assessing Officer to specify the exact amount of escaped income vitiates the reopening proceedings. Therefore, the reopening itself was found to be invalid.

What were the facts?

The assessee challenged the validity of the reopening of assessment proceedings initiated under section 147 of the Income Tax Act. The Assessing Officer's reasons for reopening did not specify the exact amount of taxable income that had escaped assessment.

What were the issues?

The primary issue was the validity of the reopening of assessment due to the absence of a specific quantification of escaped income in the reasons recorded by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 151

AI-generated summary — verify with the full judgment below

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

Before: SH. SATBEER SINGH GODARA

For Appellant: Adv. (VC)
Hearing: 02.06.2026Pronounced: 02.06.2026

This assessee’s appeal for Assessment Year: 2021-22, arises against the Commissioner of Income Tax, Appeal CIT(A), Delhi-26 [in short, the “CIT(A)”], Delhi’s-26 DIN and Order No. ITBA/APL/S/250/2025-26/1085674487(1), dated 06.02.2026 involving proceedings under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

Heard both the parties. Case file perused.

2 I.T.A. No. 3803/Del/2026 2. Coming to the assessee’s first and foremost legal ground challenging validity of the impugned reopening itself, learned counsel has placed on record. The Assessing Officer’s reopening reasons recorded in its case followed by the necessary section 151 approval nowhere indicating or pointing out file as to what was the exact amount of its taxable income which had escaped assessment thereby triggering section 148/147 proceedings in motion.

3.

That being the case, I hereby quote [2012] 50 SOT 13 (Act) India Terminal Connector Systems Ltd. v. Dy. CIT, Circle 11(1), New Delhi that such a failure on the assessee’s Assessing Officer’s part vitiates the impugned reopening itself. I accordingly find merit in the assessee’s legal argument which stands accepted in very terms. All other remaining plea between the parties on merits stand rendered academic.

4.

This assessee’s appeal is allowed.

Order pronounced in the open court as on 02.06.2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated 15th July, 2026 *GP/Sr.PS* Copy of the order forwarded to: (1) Appellant: (2) Respondent: (3) CIT (4) CIT (Appeals) (5) DR, I.T.A.T. Assistant Registrar

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