SOLUTREAN BUILDING TECHNOLOGIES PVT LTD,NEW DELHI vs. ACIT, CIRCLE-23(2), NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH, ‘G’: NEW DELHI
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER
AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER
[Assessment Year: 2017-18]
Solutrean Building
Technologies Pvt. Ltd.
N-1, Lower Ground Floor,
Kailash Colony,
New Delhi-110038
Vs
Assistant Commissioner of Income Tax, Circle-23(2), New
Delhi
PAN-AAMCS8835Q
Appellant
Respondent
ITA Nos.2052 and 2053/Del/2024
[Assessment Years: 2016-17 and 2017-18]
Dy. Commissioner of Income Tax, Central
Circle-03, Room No.333,
E-2, ARA Centre,
Jhandewalan Extension,
Delhi-110055
Vs
Solutrean Building
Technologies Pvt. Ltd.
204 PH Complex, 65 Vijay
Block, Laxmi Nagar, New
Delhi-110092
PAN- AAMCS8835Q
Appellant
Respondent
Appellant by Shri Salil Aggarwal, Sr. Advocate,
Shri Shailesh gupta, CA
Shri Uma Shankarm Advocate and Shri Mahir Aggarwla, Advocate
Respondent by Ms. Rajinder Kaur, CIT(DR)
Date of Hearing
20.11.2025
Date of Pronouncement
28.11.2025
assessee’s and Revenue’s cross appeals
ITA
No.1615/Del/2024 and ITA No.2053/Del/2024 for assessment years 2017-18, are directed against the Commissioner of Income
Tax (Appeals) [in short, the “CIT(A)”], New Delhi-23’s common order dated
13.02.2024
having
DIN
&
Document
No.
ITBA/APL/1/250/2023-24/1060864426(1) involving proceedings under section 147 r.w.s 144 of the Income-tax Act, 1961
(hereinafter referred to as ‘the Act’). The Revenue’s latter appeal
ITA No.2053/Del/2024 for assessment Year 2016-17 is directed against the CIT(A), New Delhi-23’s order dated 13.02.2024 has DIN & Document No.: ITBA/APL/S/91/2023- 24/1060875637(1) involving proceedings under section 147 r.w.s 144 of the Act.
Heard both the parties. Case file perused.
2. It emerges that at the outset during the course of hearing that there arises the first and foremost issue of the validity of the impugned twin reopening(s) itself; be it in the assessee’s Rule-27
petition filed in the former Assessment Year 2016-17 or its appeal
ITA 1615/Del/2024 for Assessment Year 2017-18, as the case may be. This is for the precise reason that the learned senior corresponding section 148 notices; both dated 31st March, 2021, had been issued/sent on 1st April, 2021 at 3:54:09 AM and 7:06:53AM; assessment year wise, respectively. The Revenue is indeed very fair before us in not rebutting this clinching factual position during the course of hearing.
3. We are of the considered view in this backdrop that hon’ble juri ictional high court in recent landmark decision Suman Jeet
Agarwal vs Income Tax Officer [2022] 449 ITR 517(Del) has settled the issue that not only such a notice u/s 148 could be treated as issued only after due dispatch but also the new regime kicks in on after issuance of all such notices as on 01.04.2021 and thereafter. That being the case, we find force in assessee’s vehement contentions to conclude that the learned lower authorities have erred in law and on facts in issuing the impugned twin notices to the assessee under old regime on or after 01/04/2021 in very terms. Quashed accordingly.
All other remaining pleadings between the parties stand rendered academic.
4. To sum up, the assessee’s appeal ITA No.1615/Del/2024 is accepted and the Revenue’s twin appeals ITA No.2052 and 2053/Del/2024 are dismissed in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 28th November, 2025. [MANISH AGARWAL] [SATBEER SINGH GODARA]
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Dated: 28.11.2025
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