SH. BHEDI RAM ,MATHURA vs. ITO-(3)(1), MATHURA

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ITA 267/AGR/2018Status: DisposedITAT Agra13 February 2025AY 2007-08Bench: 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 invalid due to a mechanical and non-specific approval from the prescribed authority under Section 151 of the Act. This vitiated the entire reassessment process.

What were the facts?

The assessee's appeal for AY 2007-08 arose from reassessment proceedings. The primary issue was the validity of the reopening of assessment.

What were the issues?

The key legal issue was the validity of the reopening of assessment proceedings due to a lack of proper approval from the prescribed authority.

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: 13.02.2025Pronounced: 13.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for assessment year 2007-08, arises against the Commissioner of Income Tax (Appeals)-1 [in short the “CIT(A)], Agra’s order in appeal No. 229/CIT(A)-I/Agra/ITO- 3(1)/Mathura/2015-16 dated 28.03.2017, 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 the copy of approval placed in assessee’s paper book wherein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “Yes, I agree” . This being the clinching factual position emanating from the case file, 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.

5.

All other pleadings and issues on merits stand rendered academic.

6.

This assessee’s appeal is allowed. Order pronounced in the open court on 13THFebruary, 2025.

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