TMI Blog2022 (9) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... eceiving the prior approval of the Addl.CIT. Ld. CIT DR was unable to show that the approval was received before or during passing of order on dated 27.07.2016. The appellate authority had also accepted the fact that the approval was duly received by the assessing authority on 28.07.2016. The direction of the statute for prior approval was ignored by the revenue authority before passing of the order U/s 153A/143(3) of the Act. The order is erroneous and liable to be quashed. Assessee appeal allowed. - I.T.A. Nos. 477/Asr/2019 I.T.A. Nos. 478 to 483/Asr/2019 I.T.A. Nos. 630 to 636/Asr/2019 - - - Dated:- 2-9-2022 - DR. M. L. MEENA , ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE , JUDICIAL MEMBER Appellant by : Sh.Salil Kapoor, Adv Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior approval u/s 153D for passing the assessment order u/s 153A. The order of the ld. AO was challenged before the ld. CIT(A), ld. CIT(A) upheld the order of the AO. Being aggrieved assessee filed appeal before us. 4. The ld. Counsel for the assessee filed paper book with the compilation of the judgment which kept in the record. The ld. Counsel for the assessee Mr. Salil Kapoor precisely narrated the fact and challenged the prior approval u/s 153D for passing the order u/s 153A. Ld. Counsel, Mr.Kapoor filed the order of the Coordinate Bench in the case of Sh. Madan Lal Vs. DCIT bearing ITA No. 112 to 118/Asr/2018, order passed by ITAT Amritsar Bench date of pronouncement on dated 16.08.2021. Mr. Madan Lal (referred in order)is father of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed herewith . The said letter of 27.07.2016 was received in Dak on the Assessing Officer on 28.07.2016 at Serial No.609. 20. The Assessing Officer in the Demand Report submitted before the CIT appeal had admitted that Approval conveyed by the Addl. CIT on the same day when he signed the letter of approval, was sufficient compliance of their relevant provisions of law even though the letter was received in DAK by the AO on the next working day. As per records of the Addl. CIT, Central Range, Jalandhar, approval letter was dispatched vide no. 435 on 27.0702016 itself. From the above said, it is crystal clear that the letter granting the approval was received in the office of the Assessing Officer on 28.07.2016, as the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me despatch number contained assessment record and draft order of all the group assessee and others totalling 6 in number and having 42 assessment files and draft assessment orders. Copy of the letter is enclosed as Annexure A B. The worthy Addl. CIT approved all the 42 files and draft assessment order within few hours and gave the approval vide letter No. Addl. CIT/CR/JAL/153D/16-17/435 dated 27.07.2016. Copy enclosed as Annexure C.The said communication was received by the AO on 28.07.2016. From this it can be well imagined that how much mind the Addl. CIT has applied, and approval is nothing but stereotype and without application of mind. The Act by introducing section 153D has withdrawn the free hand of AO and cast respons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted in mechanical in nature because the process of assessment was in dialog with the higher authority in each and every day with the AO. The mere defect in approval can be rectified u/s 292B of the Act. 6. The ld. Counsel further argued that the Osho Forge, (supra) is not at all related in assessee s case the approval is not required in case of remanded order. But the assessee s case is not at all related to remanded order. In case of Rakesh Gupta (supra) is related to mechanical matter u/s 148. He further mentioned the judgment of Hon ble Supreme Court in case of CIT vs. M/s Sun Engineering Works (P.) Ltd. 198 ITR 297 and explained that when the judgment was taken the principle should also be considered. Mr Kapoor mentioned thatthe a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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