DCIT CENTRAL, MORADABAD V. VIBHU PRAKASH BANSAL, BIJNOR

MA 415/DEL/2025

AI Insights

The case involves Vibhu Prakash Bansal (HUF) as the appellant and the Deputy Commissioner of Income Tax (DCIT), Central, Moradabad as the respondent. The Revenue filed a Miscellaneous Application against the ITAT's earlier decision which quashed the assessment for the year 2015-16. The ITAT had previously concluded that the approval under section 153D of the Income Tax Act was granted in a mechanical manner without proper application of mind, based on judicial precedents. The Revenue contended that the approval was granted after due consideration, citing specific dates and submissions. However, the ITAT found no new facts that warranted a change in the original decision and dismissed the application.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837980 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 06-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RINI HANDA
• Assessee Lawyers: PRANAV YADAV

Judgement Text

"MA No. 415/Del/2025 VIBHU PRAKASH BANSAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”NEW DELHI BEFORE RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MA No.415/DEL/2025 (In I.T.A No.2302/DEL/2023) Assessment Year: 2015-16 VIBHU PRAKASH BANSAL (HUF), Sarrafa Bazaar, Dhampur, Bijnor, Uttar Pradesh 246761. PAN No.AABHV3649H Vs. DCIT, Central, Aaykar Bhawan, Civil Lines, Moradabad, Uttar Pradesh 244001. अपीलाथ\u0007 Appellant यथ\u0007/Respondent Assessee by Shri Pranav Yadav, Advocate Revenue by Ms. Rini Handa, Sr. DR Date of hearing: 13.02.2026 Pronouncement on: 18.02.2026 आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. In this case the Department has moved a Miscellaneous Application against order dated 21.03.2025 in ITA No.2302/Del/2023.Through this order the ITAT followed several judicial precedents and came to the conclusion in para 9 at page 22 that the approval granted u/s 153D of the Income Tax Act, 1961 (hereafter “the Act”) was granted in a mechanical manner and without due application of mind. The entire assessment was quashed on the basis of this finding. 2. The Revenue has moved a Miscellaneous Application through their application dated 06.11.2025, through detailed Printed from counselvise.com MA No. 415/Del/2025 VIBHU PRAKASH BANSAL 2 submissions, it has been stated that the proposal u/s 153D of the Act was submitted on 21.04.2021 to the range ahead and it was only on 08.06.2021 that the said approval was granted. The averment is that the allegation of non-application of mind was not borne out from the facts of the case. On this fact it has been averred that there is an error in the order of ITAT through which relief has been granted to the assessee by holding that the said approval was granted without due application of mind. 3. The Ld. DR read out from the application dated 06.11.2025 and relied on the same. Per contra, the Ld. AR stated that the order in ITA 2302/Del/2023 was passed after due consideration of the facts and it is not as if that these facts were not before the Bench while deciding this matter. 4. We have heard the rival contentions and have gone through the ITAT’s order as also the petition moved by the Revenue. It is a settled position that there is very limited scope for interfering in an order of ITAT u/s 254 of the Act. We find that no patent error of fact has been pointed out which had escaped the notice of the Bench seized of the matter. Accordingly, we decline to interfere in the order already passed and dismiss the Miscellaneous Application filed by the Revenue. Order pronounced in the open court on 18.02.2026 Sd/- Sd/- (RAJ KUMAR CHAUHAN) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18.02.2026 *Kavita Arora, Sr. P.S. Printed from counselvise.com MA No. 415/Del/2025 VIBHU PRAKASH BANSAL 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "