ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. M/S INDERJIT MEHTA CONSTRUCTIONS PVT. LTD. , DELHI

Facts of the case involved in all these matters are identical and therefore, these were taken up for hearing analogously and are being disposed of by a single composite order for the sake of convenience.

None appeared on behalf of the assessee at the time of hearing. Application for adjournment of hearing moved on behalf of the assessee has been rejected by the Bench for want of insufficient reasons. all the cases being identical our order therein shall follow mutatis mutandis in other appeals. The moot question before us is as to whether the order passed by the Learned CIT(Appeals) is sustainable in the eyes of law in quashing the assessment order due to lack of valid prior approval under Section 153D of the Act. In this particular case the order was passed by the Learned Assessing Officer under Section 143(3) r.w.s. 153A of the Act on 21.03.2022 whereas the approval under Section 153D of the Act was granted on 23.03.2022 which is evident from the intimation sent to the Ld. DR which has been placed on record before us. Thus, as the assessment order admittedly was passed without prior approval as envisaged under the provisions of law is found to be bad in law and in that view of the matter the Learned CIT(A) quashed the entire assessment proceeding which is appearing at pages 18-19 of the same. The detailed discussion is further evident from page 339 of the order impugned dated 13.05.2025 passed by the Ld. CIT(A) for A.Y. 2021-22. Having regard to the provisions of law as found to have been applied by the Ld. CIT(A), in our considered opinion is just and proper, warranting no interference. The order of Ld. CIT(A) is thus, upheld. The appeal preferred by the Revenue is devoid of any force and is dismissed accordingly. The same reasoning shall follow mutatis mutandis in appeals for A.Y. 2018-19, 2019-20 & 2020-21.