PARVEEN TAYAL,FARIDABAD HARYANA V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRLCE 2, FARIDABAD HARYANA

ITA 1928/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779034 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 27-03-2025
• Other Referred Cases: PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxmann.com 9 (Del.), PCIT Vs. MDLR Hotels (P) Ltd. (2024) 166 taxmann.com 327 (Del.), ACIT vs. Serajuddin and Co. (2024) 163 taxmann.com 118 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADJOURNMENT APPLICATION BY REJECTED
• Assessee Lawyers: SOMIL AGARWAL; DEEPESH GARG
• Section: 153A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 1924/Del/2025 : Asstt. Year : 2013-14 ITA No. 1925/Del/2025 : Asstt. Year : 2016-17 ITA No. 1926/Del/2025 : Asstt. Year : 2017-18 ITA No. 1927/Del/2025 : Asstt. Year : 2018-19 ITA No. 1928/Del/2025 : Asstt. Year : 2019-20 Parveen Tayal, H. No. 246/G, 1st Floor, Sector-10, DLF, Faridabad, Haryana-121006 Vs DCIT, Circle-2, Faridabad, Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. AGRPT5617P Assessee by : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue by : Adjournment Application by CIT-DR (Rejected) Date of Hearing: 15.10.2025 Date of Pronouncement: 15.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s five appeals in ITA Nos. 1924 to 1928/Del/2025 for Assessment Years 2013-14, 2016-17 to 2019-20 arise against the CIT(A)-3, Gurgaon’s DIN & order No. ITBA/APL/M/250/2024-25/1073198902(1), 1073199328(1), 1073200361(1) & 1073847481(1) dated 30.01.2025 & 19.02.2025 in proceedings u/s 153A r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. Printed from counselvise.com ITA Nos. 1924 to 1928/Del/2025 Parveen Tayal 2 3. We next note that there arises the first and foremost issue of validity of the impugned assessments framed u/s 153A r.w.s. 144 of the Act; dated 24.04.2021 and 17.05.2021 in consequence to the search action herein dated 06.06.2018 on the ground that the learned prescribed authority had not accorded a valid approval thereto u/s 153D of the Act. 4. It is in this factual backdrop that we admit the assessee’s instant legal ground and note with the able assistance coming from both the parties that the learned Assessing Officer had sought the prescribed authority’s approval dated 15.04.2021. The clinching fact emanating from the approval letter is that the learned Assessing Officer herein had infact sought a common approval for all seven assessment years from 2013-14 to 2019-20 which stood granted, and therefore, we quote PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxmann.com 9 (Del.), PCIT Vs. MDLR Hotels (P) Ltd. (2024) 166 taxmann.com 327 (Del.) and ACIT vs. Serajuddin and Co. (2024) 163 taxmann.com 118 (SC), to conclude that such a combined section 153D approval indeed vitiates the entire assessment itself. We draw strong support therefrom to quash the impugned assessments framed herein in assessee’s case in assessment years 2013-14, 2016- 17 to 2019-20 in very terms. Printed from counselvise.com ITA Nos. 1924 to 1928/Del/2025 Parveen Tayal 3 5. All other pleadings on merits herein stand rendered academic. 6. These assessee’s five appeals ITA Nos. 1924 to 1928Del/2025 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 15/10/2025. Sd/- Sd/- (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 15/10/2025 *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 "