RAM SINGH DABAS (THROUGH LEGAL HEIR SMT. RAJESH DEVI),DELHI vs. ITO WARD 69(5), NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWALAssessment Year: 2011-12 Ram Singh Dabas, (Through Legal heir Smt. Rajesh Devi), 1296, Dada Shahad Wali Gali, Village Pooth Khurd, Delhi Vs. Income Tax Officer, Ward-69(5), New Delhi PAN: ACJPD5372R (Appellant)
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2011-12, 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/250/2025-26/1076282719(1), dated
19.05.2025 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Assessee by None
Department by Sh. Jitender Singh, CIT(DR)
Date of hearing
24.11.2025
Date of pronouncement
24.11.2025
2 | P a g e
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
2. Coming to the assessee’s first and foremost legal ground challenging validity of the impugned reopening itself, the tribunal hereby notices from a perusal of the case records that the learned
Assessing Officer had set into motion section 148/147 mechanism regarding cash deposits of Rs.41,57,500/- whereas his assessment framed on 31st December, 2018 ended up in adding capital gains of Rs.95,00,228/- which has been upheld in the lower appellate discussion.
3. That being the clinching factual position, we hereby quote
Jet Airways (I) Ltd. (2011) 331 ITR 236 (Bom.) that such a reopening wherein the learned Assessing Officer does not make any addition qua the sole reason therein; is not sustainable in law. The same stands quashed in very terms therefore.
All other pleadings between the parties on merits stands rendered academic.
4. This assessee’s appeal is allowed.
Order pronounced in the open court on 24th November, 2025
3 | P a g e (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 5th December, 2025. RK/-