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Judgment
PER SATBEER SINGH GODARA, JM
These assessee’s and Revenue’s cross appeals ITA No.1452 & 1471/Del/2026 and the latter’s appeal ITA Nos.1472/Del/2026 for assessment years 2011-12 & 2017-18, arise against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], New Delhi’s orders dated 07.10.2025 and 10.10.2025 passed in case nos. CIT(A), Delhi-2 10293/2018-19 and 10563/2019-20 involving proceedings under sections 143(3) and 147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively.
Heard both the parties. Case files perused.
Delay(s) of 71 days and 10 days in filing of the assessee’s and the Revenue’s twin appeal(s); respectively, are condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
We first of all advert to the assessee’s appeal ITA No.1452/Del/2026 raising its first and foremost legal ground challenging validity of the impugned reopening itself. It invites our attention to the learned Assessing Officer’s section 143(3) assessment framed on 28.02.2014 (pages 49 to 50 of the paper-book) followed by his 148 reopening reasons (at pages 63 to 64) nowhere indicating as to whether it was an instance of non-disclosure of all the relevant particulars “fully” and “truly”, as the case may be, at its behest so as to fulfill the primary legal requirement enshrined in section 147 r.w. 1st proviso thereto.
Faced with this situation, the Revenue vehemently supports the impugned reopening that we ought to appreciate the totality of the facts and circumstances on whole-sum basis rather than adopting a hyper technical approach. We find no merit in the Revenue’s stand once the learned Assessing Officer has failed to comply the aforesaid statutory provision(s) i.e. section 147 1st proviso which has indeed been held fatal to the validity of the impugned reopening as per Hindustan Lever Limited Vs. R.B. Wadkar (2004) 268 ITR 332 (Bom). The same stands quashed therefore. The assessee succeeds in ITA No. 1452/Del/2025 and the Revenue’s cross appeal ITA No.1471/Del/2026 fails therefore as the necessary corollary.
Next comes the Revenue’s latter appeal ITA No. 1472/Del/2026 which involves tax effect of Rs.51,68,421/-which is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024. Rejected in very terms therefore.
The assessee’s instant appeal ITA No.1452/Del/2026 is allowed and the Revenue’s twin appeals ITA Nos.1471 & 1472/Del/2026 are dismissed. A copy of this common order be placed in the respective case files.