DESRAJ,NEW DELHI vs. ITO- WARD 1(4), GURGAON
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANAssessment Year: 2013-14 Sh. Desraj, C/o- DS legal & Associates, B-50, LGF, South Extension, New Delhi Vs. Income Tax Officer, Ward-1(4), Gurgaon PAN: AWHPD0339E (Appellant)
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2013-14, 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/250/2024-25/1070089905(1), dated
04.11.2024 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
Assessee by Sh. Shantanu Jain, Adv.
Department by Sh. Ajay Kumar Arora, Sr. DR
Date of hearing
20.11.2025
Date of pronouncement
20.11.2025
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For the reasons stated in the assessee’s condonation averments, delay of 185 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing assessee has invited my attention to the prescribed authority’s section 151 approval dated 26th March, 2021 to the Assessing Officer’s reopening proposal, wherein, he has recorded “yes, I am satisfied……….” than having applied it's independent mind thereupon. 4. Learned counsel’s case accordingly is that the impugned reopening itself is invalid since based on a mere mechanical approval of the said prescribed authority. We make it clear that the foregoing clinching fact of the competent authority’s mechanical approval has indeed gone unrebutted from the department side. 3 | P a g e
All other pleadings on merits stand rendered academic.
5. This assessee’s appeal is allowed.
Order pronounced in the open court on 20th November, 2025 (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 26th November, 2025. RK/-