JSC OGCC KAZSTROY SERVICE PROJECT OFFICE,GURGAON vs. DCIT INTL. TAXATION, GURGAON

ITA 2228/DEL/2023Status: HeardITAT Delhi11 February 2025AY 2020-21Bench: SHRI YOGESH KUMAR US (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval granted by the JCIT under Section 153D was mechanical and lacked application of mind, vitiating the assessment orders. Consequently, the penalty proceedings initiated based on these invalid assessment orders were also quashed.

What were the facts?

The assessee's assessment orders were passed under Section 153A/143(3) following a search operation. The approval for these assessments under Section 153D was granted by the JCIT. The assessee challenged the validity of the assessment orders due to a lack of proper application of mind by the approving authority.

What were the issues?

Whether the approval granted by the JCIT under Section 153D was valid, and if not, whether it vitiates the assessment order and subsequent penalty proceedings.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 153D,Section 271(1)(c)

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Cases cited in this judgment(7)Show list

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

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Shri Rakesh Gupta, Adv, Shri Somil Agarwal, Adv. &, Shri Deepesh Garg, Adv
For Respondent: Ms. Monika Singh, CIT DR
Hearing: 17.07.2025Pronounced: 30.07.2025

PER MANISH AGARWAL, AM : The captioned appeals are filed by the assessee against the separate orders, all dated 15.02.2018 passed by Ld. Commissioner of Income Tax(Appeals)-27, New Delhi [“Ld. CIT(A)” in short] passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the different assessment orders pertaining to Assessment Years 2014- 15 & 2015-16 and 2014-15 & 2015-16 respectively, which is tabulated as under:- Sl. ITA No.

Assessment CIT(A)’s AO’s order Assessment No.

Years order dated dated Order passed

The order continues below.

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