SUPER BAZAR STORES PVT LTD,DELHI vs. ACIT,CENTRAL CIRLCLE-6, DELHI

Cases called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

We have given our thoughtful consideration to the assessee’s pleadings all along and the department’s foregoing vehement contentions. We note that the impugned reopening itself forming subject matter of adjudication before us has no legs to stand. This is for the precise reason that this tribunal learned co-ordinate bench order in the assessee’s appeal for assessment year 2014-15 decided on 09.04.2025 has already quashed the lower authorities’ action initiating section 153C proceedings as well as the assessment framed thereunder, as non-est in the eyes of law. This clinching factual position has gone un-rebutted from the Revenue side. We thus hold in this factual backdrop that once the impugned assessment itself has been quashed, any proceedings initiated to reopen the same has no legs to stand as per sublato fundamento cadit opus; and, therefore, we hereby annul the same in very terms. Ordered accordingly.

All other remaining pleadings between the parties stand rendered academic.

These assessee’s twin appeals & 828/Del/2024 are allowed in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 30/09/2025. Sd/- Sd/- (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 30/09/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR