SOLUTREAN BUILDING TECHNOLOGIES PVT LTD,NEW DELHI V. ACIT, CIRCLE-23(2), NEW DELHI

ITA 1615/DEL/2024

AI Insights

The case involves cross-appeals by Solutrean Building Technologies Pvt. Ltd. and the Assistant Commissioner of Income Tax concerning the validity of reopening assessments for the years 2016-17 and 2017-18 under sections 147 and 144 of the Income-tax Act, 1961. The primary legal contention was the validity of the section 148 notices issued on 31st March 2021, which were challenged as they were issued after the cutoff for the old regime. The Tribunal referenced a significant Delhi High Court decision which impacted the legal standing of such notices.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788783 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 09-04-2024
• Other Referred Cases: Suman Jeet Agarwal vs Income Tax Officer [2022] 449 ITR 517(Del)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJINDER KAUR
• Assessee Lawyers: SALIL AGGARWAL
• Section: 147; 148

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA No.1615/Del/2014 [Assessment Year: 2017-18] Solutrean Building Technologies Pvt. Ltd. N-1, Lower Ground Floor, Kailash Colony, New Delhi-110038 Vs Assistant Commissioner of Income Tax, Circle-23(2), New Delhi PAN-AAMCS8835Q Appellant Respondent ITA Nos.2052 and 2053/Del/2024 [Assessment Years: 2016-17 and 2017-18] Dy. Commissioner of Income Tax, Central Circle-03, Room No.333, E-2, ARA Centre, Jhandewalan Extension, Delhi-110055 Vs Solutrean Building Technologies Pvt. Ltd. 204 PH Complex, 65 Vijay Block, Laxmi Nagar, New Delhi-110092 PAN- AAMCS8835Q Appellant Respondent Appellant by Shri Salil Aggarwal, Sr. Advocate, Shri Shailesh gupta, CA Shri Uma Shankarm Advocate and Shri Mahir Aggarwla, Advocate Respondent by Ms. Rajinder Kaur, CIT(DR) Date of Hearing 20.11.2025 Date of Pronouncement 28.11.2025 Printed from counselvise.com 2 ITA No.1615, 2052 and 2053/Del/2024 ORDER PER SATBEER SINGH GODARA, JM These assessee’s and Revenue’s cross appeals ITA No.1615/Del/2024 and ITA No.2053/Del/2024 for assessment years 2017-18, are directed against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], New Delhi-23’s common order dated 13.02.2024 having DIN & Document No. ITBA/APL/1/250/2023-24/1060864426(1) involving proceedings under section 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The Revenue’s latter appeal ITA No.2053/Del/2024 for assessment Year 2016-17 is directed against the CIT(A), New Delhi-23’s order dated 13.02.2024 has DIN & Document No.: ITBA/APL/S/91/2023- 24/1060875637(1) involving proceedings under section 147 r.w.s 144 of the Act. Heard both the parties. Case file perused. 2. It emerges that at the outset during the course of hearing that there arises the first and foremost issue of the validity of the impugned twin reopening(s) itself; be it in the assessee’s Rule-27 petition filed in the former Assessment Year 2016-17 or its appeal ITA 1615/Del/2024 for Assessment Year 2017-18, as the case may be. This is for the precise reason that the learned senior Printed from counselvise.com 3 ITA No.1615, 2052 and 2053/Del/2024 counsel takes us to its paper book at pages 1 to 6, wherein, corresponding section 148 notices; both dated 31st March, 2021, had been issued/sent on 1st April, 2021 at 3:54:09 AM and 7:06:53AM; assessment year wise, respectively. The Revenue is indeed very fair before us in not rebutting this clinching factual position during the course of hearing. 3. We are of the considered view in this backdrop that hon’ble jurisdictional high court in recent landmark decision Suman Jeet Agarwal vs Income Tax Officer [2022] 449 ITR 517(Del) has settled the issue that not only such a notice u/s 148 could be treated as issued only after due dispatch but also the new regime kicks in on after issuance of all such notices as on 01.04.2021 and thereafter. That being the case, we find force in assessee’s vehement contentions to conclude that the learned lower authorities have erred in law and on facts in issuing the impugned twin notices to the assessee under old regime on or after 01/04/2021 in very terms. Quashed accordingly. All other remaining pleadings between the parties stand rendered academic. 4. To sum up, the assessee’s appeal ITA No.1615/Del/2024 is accepted and the Revenue’s twin appeals ITA No.2052 and Printed from counselvise.com 4 ITA No.1615, 2052 and 2053/Del/2024 2053/Del/2024 are dismissed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 28th November, 2025. Sd/- Sd/- [MANISH AGARWAL] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28.11.2025 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "