SH. BHAG SINGH,HARYANA vs. INCOME TAX OFFICER, HARYANA

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ITA 2647/DEL/2025Status: DisposedITAT Delhi14 October 2025AY 2012-13Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal (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 approval for reopening was mechanical and lacked proper satisfaction from the prescribed authority, thus vitiating the entire reopening process. Consequently, the reopening was quashed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)/NFAC for Assessment Year 2012-13. The core issue revolved around the validity of the reopening of the assessment.

What were the issues?

Validity of the reopening of assessment due to a mechanical approval by the prescribed authority.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 151

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Adv. &
Hearing: 14.10.2025Pronounced: 14.10.2025

Asstt. Year: 2012-13 Sh. Bhag Singh, Vs Income Tax Officer, S/o Sh. Ajit Singh, Ward-1, H. No. 14, Ward No. 2, Near Govt. Karnal, Girls School, Indri, Karnal, Haryana-132001 Haryana-132001 (APPELLANT) (RESPONDENT) PAN No. CVZPS2192B Assessee by : Sh. Somil Aggarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 14.10.2025 Date of Pronouncement: 14.10.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1073268217(1) dated 14.02.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “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 Bhag Singh u/s. 151 of the Act. The tribunal’s attention is invited to the approval dated 15.03.2019 (page 22 in paper book) wherein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “I am satisfied………”. 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. This reopening is quashed therefore.

4.

All other pleadings on merits stand rendered academic.

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