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

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ITA 5729/DEL/2025Status: DisposedITAT Delhi28 January 2026AY 2020-21Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The appeals were preferred by the Revenue, and the cross-objections by the assessee. The primary issue was the sustainability of the CIT(Appeals) order in quashing the assessment order due to a lack of valid prior approval under Section 153D of the Act. The assessment order was passed without prior approval, making it bad in law.

What were the facts?

The appeals and cross-objections were filed against orders passed by the CIT(Appeals)-30, New Delhi, under Section 153A r.w.s. 143 of the Income Tax Act, 1961. The assessment orders were passed by the DCIT, CC-30, New Delhi. The facts in all cases were identical, and they were heard analogously.

What were the issues?

Whether the assessment order 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.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143,Section 153D

AI-generated summary — verify with the full judgment below

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

Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Appellant: Shri Mahesh Kumar, CIT(DR)
For Respondent: Shri Mahesh Kumar, CIT(DR)
Hearing: 13.01.2026Pronounced: 13.01.2026

O R D E R PER BENCH:

The captioned appeals preferred by the Revenue and the respective cross- objections preferred by the assessee are directed against separate orders passed by the Ld. CIT(Appeals)-30, New Delhi under Section 153A r.w.s. 143 of the Income Tax Act, 1961 (herein after referred to as the “Act”). Relevant details are tabulated as under:

Sl. No./ITA/CO Order appealed against AO’s order(s) no./assessment year 1.

CIT(A)-30, New Delhi - order dt. 15.05.2025 DCIT, CC-30, N. Delhi- & CO 239/Del/2025 (A.Y. [DIN: ITBA/APL/ M/250/2025-26/ Order dt. 21.03.2022 u/s 2018-19) 1076211485(1) 153A r.w.s. 143 of the Act. order dt. 13.05.2025 DCIT, CC-30, N. Delhi- & CO 240/Del/2025 (A.Y. [DIN: ITBA/APL/ M/250/2025-26/ Order dt. 21.03.2022 u/s 2019-20) 1076211664(1) 153A r.w.s. 143 of the Act.

CIT(A)-30, New Delhi - order dt. 05.05.2025 DCIT, CC-30, N. Delhi- & CO 241/Del/2025 (A.Y. [DIN: ITBA/APL/ M/250/2025-26/ Order dt. 21.03.2022 u/s 2020-21) 1076029016(1) 153A r.w.s. 143 of the Act. order dt. 13.05.2025 DCIT, CC-30, N. Delhi- & CO 242/Del/2025 (A.Y. [DIN: ITBA/APL/ M/250/2025-26/ Order dt. 21.03.2022 u/s 2021-22) 1076211769(1) 153A r.w.s. 143 of the Act.

2.

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.

3.

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.

Consequently, all the appeals preferred by the Revenue are dismissed. the cross-objections moved by the assessee have become infructuous and are dismissed accordingly.

6.

In the result, Revenue’s appeals as well as assessee’s cross objections are dismissed.

Order pronounced in open court on 13.01.2026.

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