BINDAL SMELTING PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2010-11, arises against the CIT(A)-23,
Delhi’s
DIN
&
order
No.
ITBA/APL/S/250/2024-25/1073991084(1) dated 04.03.2025, in proceedings u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961
(in short “the Act”).
Heard both the parties at length. Case file perused.
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. The tribunal’s attention is invited to the Bindal Smelting Pvt. Ltd.
2
approval dated 10.05.2016 (page 1 in paper book) wherein the learned prescribed authority had accepted the Assessing
Officer’s reopening proposal as “Yes” only than having applied it’s independent mind.
This being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and therefore, we accept the instant legal ground in very terms. The impugned reopening is quashed therefore.
All other pleadings on merits stand rendered academic.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 15/10/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 15/10/2025 *Subodh Kumar, Sr. PS*