MUKESH CHAND SHARMA,AGRA vs. ITO 1(1)(2), AGRA

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ITA 774/AGR/2018Status: DisposedITAT Agra13 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 of assessment was invalid due to a mechanical approval by the prescribed authority, citing a precedent. Consequently, all other pleas on merits became academic.

What were the facts?

The assessee's appeal for assessment year 2006-07 was against the CIT(A)'s order concerning proceedings under section 147. The primary issue raised was the validity of the reopening of assessment.

What were the issues?

The key legal issue was the validity of the reopening of assessment for want of a valid approval by the prescribed authority under Section 151 of the Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 151

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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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 2006-07, arises against the Commissioner of Income Tax (Appeals)-1 [in short the “CIT(A)], Agra’s order in appeal No. ITBA/[e-filed]/CIT(A)-1/Agra/ITO- 1(1)(2)/Agra/2017-18 dated 12.09.2018, involving proceedings under section 147 r.w.s. 143(3) 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 14 of the case file 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 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 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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