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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Asstt. Year: 2011-12 J.H.P. Ploymers, Vs Income Tax Officer, Plot No. D2/20, Sector-10, DLF, Ward-55(2), Faridabad-121006 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAEFJ2545D Assessee by : Sh. Akul Aggarwal, FCA Revenue by : Sh. Rajesh Tiwari, Sr. DR Date of Hearing: 16.12.2025 Date of Pronouncement: 16.12.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1066847320(1) dated 19.07.2024, in proceedings u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961.
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that there arises the first and foremost issue of validity of the reopening itself for want of a valid approval by the learned prescribed authority u/s. 151 of the Act. The tribunal’s attention is invited to the approval dated 27.03.2018 (page 8 in paper book) wherein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “I am satisfied………”. This being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and therefore, we accept the instant legal ground in very terms. This reopening is quashed therefore.
All other pleadings on merits stand rendered academic.