RITU PATHAK,HATHRAS vs. DCIT, 4(3)(1), ETAH, ETAH

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ITA 24/AGR/2024Status: DisposedITAT Agra13 February 2025Bench: 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 under section 147 was invalid due to a mechanical approval by the prescribed authority. Consequently, the reopening was quashed.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an order of the CIT(A)-NFAC concerning proceedings under section 147. The primary issue was the validity of the reopening of assessment.

What were the issues?

The key legal issue was the validity of the reassessment proceedings initiated under section 147, specifically questioning the adequacy of the approval obtained for reopening.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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 2012-13, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1058144436(1) dated 22.11.2023, involving proceedings under section 144 r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties at length. Case file perused.

3.

Coming to the first and foremost issue herein between the parties regarding validity of the impugned section 147 reopening itself, learned counsel takes us to page 176 of the assessee’s paper book containing prescribed authority’s approval dated 20.03.2019 as “yes, I am satisfied…….”. That being the case, we hold that the impugned reopening could not be upheld due to such a mechanical approval as per (2015) 64 taxmann.com 313(SC). Quashed accordingly.

4.

All other pleadings on merits stand rendered academic.

5.

This assessee’s appeal is allowed. Order pronounced in the open court on13THFebruary, 2025.

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