REEMA SHARDA,MEERUT V. DCIT CENTRAL CIRCLE, MEERUT

ITA 268/DEL/2025

AI Insights

The case involves two assessees, Mr. Nidhish Sharda and Mrs. Reema Sharda, who appealed against the orders of the CIT(A)-3, Noida, dated 03.12.2024 for the assessment years 2019-20 to 2021-22. The appeals were heard by the Income Tax Appellate Tribunal, Delhi Bench, under the jurisdiction of Shri Satbeer Singh Godara, Judicial Member. The primary legal issue was the validity of the assessments conducted under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961, which were challenged due to the combined approval for multiple assessment years being deemed not sustainable based on judicial precedents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312264 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Other Referred Cases: PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxman.com 9 (Del), PCIT Vs. MDLF Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.), ACIT Vs. Serajuddin and Co. (2024) 163 taxmann.com 118 (SC)
• Laws Referred To: Section 143(3) r.w.s. 147 of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D.K. SRIVASTAV
• Assessee Lawyers: GAGAN KHANDELWAL
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos.270 to 272/Del/2025 Assessment Years: 2019-20 to 2021-22 Mr. Nidhish Sharda, 114/115B, Jagannath Puri, TP Nagar, Meerut, Uttar Pradesh Vs. ACIT, Central Circle, Meerut PAN :ABSPS2723D (Appellant) (Respondent) With ITA Nos.267 to 269/Del/2025 Assessment Years: 2019-20 to 2021-22 Mrs. Reema Sharda, 114/115B, Jagannath Puri, TP Nagar, Meerut, Uttar Pradesh Vs. ACIT, Central Circle, Meerut PAN :ABSPS2723D (Appellant) (Respondent) ORDER The instant batch of six cases involves two assessees herein, namely, Mr. Nidhish Sharda and Mrs. Reema Sharda. All other relevant details thereof are tabulated as under: Sl. No. Appeal No. Appellant Respondent Order Appealed against 1. 270/Del/2025 for AY: 2019-20 Mr. Nidhish Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10008/2018-19 involving Assessee by Sh. Gagan Khandelwal, Adv. Department by Sh. D.K. Srivastav, Sr. DR Date of hearing 28.04.2025 Date of pronouncement 28.04.2025 ITA Nos.270 to 272/Del/2025 & 267 to 269/Del/2025 2 | P a g e proceedings under Section 143(3) r.w.s. 147 of the Act. 2. 271/Del/2025 for AY: 2020-21 Mr. Nidhish Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10003/2019-20 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 3. 272/Del/2025 for AY: 2021-22 Mr. Nidhish Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10005/2020-21 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 4. 267/Del/2025 for AY: 2019-20 Mrs. Reema Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10003/2018-19 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 5. 268/Del/2025 for AY: 2020-21 Mrs. Reema Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10004/2019-20 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 6. 269/Del/2025 for AY: 2021-22 Mrs. Reema Sharda DCIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10172/2020-21 involving proceedings under Section 143(3) of the Act. 2. Heard both the parties at length. Case files perused. 3. It emerges during the course of hearing that there arises the first and foremost issue of validity of the impugned assessments itself as the learned prescribed authority herein had accorded its combined approval dated 09.06.2023 for six assessment years involving these two assessees, which has already been held as not sustainable going by PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxman.com 9 (Del), PCIT Vs. MDLF Hotels (P.) Ltd. (2024) 166 ITA Nos.270 to 272/Del/2025 & 267 to 269/Del/2025 3 | P a g e taxmann.com 327 (Del.) and ACIT Vs. Serajuddin and Co. (2024) 163 taxmann.com 118 (SC). 4. That being the case, I adopt the judicial consistency to quash all these assessments framed on 09.06.2023 and 24.05.2023 in both the assessee’s appeals pertaining to assessment years 2019- 20, 2020-21 and 2021-22, respectively. 5. All other pleadings on merits stand rendered academic. 6. These twin assessees’ six respective appeals 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 28th April, 2025 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 28th April, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "