JAG MOHAN ,AGRA vs. ITO WARD 2(1)(2), AGRA

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ITA 104/AGR/2019Status: DisposedITAT Agra17 February 2025AY 2010-11Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reopening was vitiated due to a mechanical approval by the prescribed authority under section 151. Consequently, the entire reassessment proceedings were quashed.

What were the facts?

The assessee's appeal for AY 2010-11 arose from reassessment proceedings initiated under section 147. The primary issue was the validity of the reopening itself.

What were the issues?

The key legal issue was whether the reopening of assessment was valid due to a proper approval from the prescribed authority as required by Section 151 of the Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 151

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 17.02.2025Pronounced: 17.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals)-2 [in short the “CIT(A)], Agra’s order in appeal No. 28A/CIT(A)-2/Agra/ITO- 2(1)(2)/Agra/2018-19 dated 28.12.2018, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties at length. Case file perused.

3.

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.

4.

Our attention is invited to page 1 of the assessee’s paper book wherein learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “Yes, 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 that such a mechanical approval vitiates the entire reopening; and therefore, we accept the instant legal ground in very terms. This impugned reopening is quashed.

5.

All other pleadings on merits stand rendered academic.

6.

This assessee’s appeal is allowed.

Order pronounced in the open court on 17.02.2025.

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