ARIHANT CHAND JAIN,DELHI V. DCIT, CIRCLE-59(1), DELHI

ITA 5330/DEL/2025

AI Insights

The case involves Arihant Chand Jain, the appellant, contesting the reopening of his income tax assessment for the year 2009-10 by the Deputy Commissioner of Income Tax, Circle-59(1), New Delhi. The reopening was based on proceedings under sections 147 and 143(3) of the Income Tax Act, 1961. The primary legal issue was the validity of the reopening, which was challenged due to the lack of a valid approval from the prescribed authority as required under section 151 of the Act. The tribunal heard arguments from both parties and examined the case file, ultimately deciding in favor of the appellant by quashing the reopening due to procedural deficiencies in the approval process.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831346 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 29-08-2025
• Other Referred Cases: Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC), CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: NEERAJ MANGLA
• Section: 147; 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 5330/Del/2025 : Asstt. Year : 2009-10 Arihant Chand Jain, Parganj Industrial Area, New Delhi-110092 Vs DCIT, Circle-59(1), New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AAFPJ4556K Assessee by : Sh. Neeraj Mangla, CA Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 20.01.2026 Date of Pronouncement: 20.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2009-10, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024–25/1065412541(1) dated 05.06.2024, in proceedings u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. Delay of 363 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). Printed from counselvise.com ITA No. 5330/Del/2025 Arihant Chand Jain 2 4. 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 approval dated 30.03.2016 (page 3 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. 5. All other pleadings on merits stand rendered academic. 6. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 20/01/2026. Sd/- Sd/- (Amitabh Shukla) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 20/01/2026 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "