DCIT CENTRAL CIRCLE -28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH, NEW DELHI

ITA 8069/DEL/2025Status: DisposedITAT Delhi18 March 2026AY 2013-14Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)1 pages
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What did the Tribunal hold?

The tribunal held that the approval granted by the JCIT under Section 153D was mechanical and without application of mind, violating the mandatory requirements of the Act. Consequently, the assessment order was vitiated.

What were the facts?

The case involves cross-appeals by the assessee and the revenue concerning the assessment year 2013-14. The primary issue revolves around the approval granted by the JCIT to the draft assessment order under Section 153D of the Income Tax Act.

What were the issues?

Whether the approval granted by the JCIT under Section 153D was valid, and if not, whether it vitiates the entire assessment proceedings. Whether additions made by the AO were based on valid evidence and proper procedure.

Which sections of the Income-tax Act were involved?

Section 153D,Section 28,Section 69A,Section 69,Section 69C

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Ajay Vohra, Sr. Adv, Shri Aseem Chawla, Sr. Adv, Shri Vijay Kumar Singh, Adv, Ms. Daizy Chawla, Adv
For Respondent: Ms. Monika Singh, CIT- DR
Hearing: 21/01/2026Pronounced: 18/03/2026

PER S. RIFAUR RAHMAN, AM These are cross appeals preferred by the assessee as well as the Revenue against the order of the Learned Commissioner of Income-Tax (Appeals)-30, New Delhi [“Ld. CIT(A)”, for short] dated 18.08.2025 for Assessment Year 2013-14. Both the appeals are interconnected having common issues. Both the appeals are heard together and disposed off by this common order

2.

Heard and perused the records. The

The order continues below.

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