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Judgment
ORDER
This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250-2024-25/1074033197(1) dated 05.03.2025, in proceedings u/s 147/144 of the Income Tax Act, 1961 (in short “the Act”).
Delay of 241 days in the filing of the instant appeal is condoned, going by the assessee’s contention/averments which have not been rebutted by the Revenue side.
Heard both the parties at length. Case file perused.
Coming straightaway to the first and foremost issue of validit y of the impugned reopening itself, it emerges from the learned prescribed authorit y’s approval granted to the Assessing Officer reopening reasons that it had not applied it’s mind whilst recording “Yes I am satisfied………”.
This being the clinching factual position emerging from the case, I hereb y quote C IT Vs. S. Goyanka Lime and Chemical Ltd. (2016) 237 Taxman 378 (SC) to quash the impugned reopening for want of a valid approval thereof u/s 151 of the Act in very terms. Ordered accordingly.
All other pleadings in the instant case stand rendered academic.
This assessee’s appeal is allowed in above terms.