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TMI Blog2024 (12) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... tar, CIT(DR) ORDER PER BENCH: This appeal by the Assessee is arising out of the order of Commissioner of Income Tax (Appeals)-IV, Kanpur, in appeal no. CIT(A)-IV/10851 10853/DCIT-CC/NOIDA/2017-18/613 614 vide order dated 19.11.2018. Assessment was framed by DCIT, Central Circle, Noida for the Assessment Year 2014-15 under Section 153A r.w. Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) vide his order dated 30.12.2017. 2. At the outset, the Ld. Counsel for the assessee stated that he does not want to press the issue of jurisdiction raised by way of an additional ground i.e., issue of framing the assessment U/s 153A of the Act in the case where the original assessment is unabated and no incriminating material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Ld. Counsel for the assessee stated that, first of all, the concerned authority has not granted the approval in accordance with the mandate of section 153D of the Act. It was contended that the CIT-A has erred in law and in facts as the approval to be taken under Section 153D of the Act is mechanical and the approval has to be separate for each assessment year and cannot be a common approval. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D of the Act has to be granted for each assessment year referred to in clause (b) of sub- section (1) of Section 153A of the Act. If an approval has been granted by the Approving Authority in a mechanical manner without application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umbers is enclosed by assessee. The above said fact is evident as it is clearly mentioned that same approval has been granted for different assessments years approval for 19 different assessees has been granted on 29/12/2017 in the last paragraph of all the assessment orders. We noted that Hon ble Delhi High Court in the case of Pr. Commissioner of income tax v Shiv Kumar Nayyar ITA 285/2024 CM APPL 28994/2024 dated 15/05/2024 held that Notably, the order of approval dated 30.12.2020 which was produced before us by the learned counsel for the assessee clearly signifies that a single approval has been granted for AYs 2011-12 to 2017- 18 in the case of the assessee. The said order also fails to make any mention of the fact that the draft asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was granted on the same day when the draft assessment orders were sent, has observed as under:- 10. We have gone through the approval granted by the Ld. Addl. CIT on 30.12.2018 u/s 153D of the Act which is enclosed at page 36 of the paper book of the assessee. The said letter clearly states that a letter dated 30.12.2018 was filed by the Id. AO before the Id. Addl. CIT seeking approval of draft assessment order u/s 153D of the Act. The Ld. Addl. CIT has accorded approval for the said draft assessment orders on the very same day ie., on 30.12.2018 for seven assessment years in the case of the assessee and for seven assessment years in the case of Smt. Neetu Nayyar. It is also pertinent in this regard to refer to pages 68 and 69 of the paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the fact that in the instant case, the concerned authority has granted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above. 18. Therefore, under the facts of the present case, considering the foregoing discussion and the enunciation of law settled through judicial pronouncements discussed hereinabove, we are unable to find any substantiated question of law which would merit our consideration. 6. Similarly, this Tribunal in the case of M/s Aashiyana Buildwell Pvt. Ltd. vs. DCIT in ITA No. 361/Del/2019 for Assessment Year 2014-15, dated 06.09.2024, has considered this issue by following the judgment of the Hon ble Delhi High Court in the case of Shiv Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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