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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2013-14, arises against the order of CIT(A), Muzaffarnagar dated 14.11.2017 in case No. 6945-9198-0260-317, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Coming straightaway to the first and foremost issue of validity of the impugned reopening itself, it emerges from the learned prescribed authority’s approval granted on 19.02.2016 to the Assessing Officer reopening reasons that it had not applied it’s mind whilst recording “yes I am satisfied………”.
This being the clinching factual position emerging from the case, I hereby quote CIT Vs. S. Goyanka Lime and Chemical Ltd. (2016) 237 Taxman 378 (SC) to quash the impugned reopening 4.1 All other pleadings in the instant case stand rendered academic.
This assessee’s appeal is allowed in above terms. Order Pronounced in the Open Court on 01/01/2025.