SHALOO BHATIA,DELHI vs. INCOME TAX OFFICER, WARD 63(1), DELHI, NEW DELHI

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ITA 8123/DEL/2025Status: DisposedITAT Delhi28 April 2026AY 2017-182 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 assessment was invalid because the approval obtained under section 151 was mechanical and lacked independent application of mind by the prescribed authority. This decision was based on a Supreme Court ruling.

What were the facts?

The assessee's appeal was against the CIT(A)/NFAC's order concerning proceedings under section 147 r.w.s. 144B of the Income-tax Act. The primary issue raised was the validity of the reopening of assessment.

What were the issues?

The key legal issue was the validity of the reopening of assessment due to a non-application of independent mind by the prescribed authority while granting approval under section 151.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 151

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Appellant: Adv. (VC)
For Respondent: DR (VC)
Hearing: 22.04.2026Pronounced: 22.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.8123/Del/2025 Assessment Year: 2017-18 Vs. Income Tax Officer, Shaloo Bhatia 10, Hathi Khana, Ward-63(1), Bhahadurgarh Road, Delhi Delhi- 06 PAN: AEFPB6891M (Appellant) (Respondent) Assessee by Sh. Gagan R. Khandelwal, Adv. (VC) Sh. Jaind Jaiswal, Adv. Department by Sh. Manoj Kumar, Sr. DR (VC) Date of hearing 22.04.2026 Date of pronouncement 22.04.2026 ORDER This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081552878(1), dated 08.10.2025 involving proceedings under section 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. 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

ITA No.8123/Del/2025

reason that the learned counsel representing assessee has invited our attention to the prescribed authority’s section 151 approval dated 28.03.2021 to the Assessing Officer’s reopening proposal, wherein, he has recorded “Yes, I am satisfied………” than having applied its independent mind thereupon. 3. Thus, I am of the considered view that the impugned reopening itself is invalid since based on a mere mechanical approval of the said prescribed authority in light of CIT Vs. S. Goyanka Lime and Chemical Pvt. Ltd. (2015) 64 taxmann.com 313 (SC) to quash the same in very terms. Ordered accordingly. All other pleadings on merits stand rendered academic. 4. This assessee’s appeal is allowed. Order pronounced in the open court on 22nd April, 2026.

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 28.04.2026 PM/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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