AMIYA SHANKAR GHAR,BANKURA V. ITO, WARD 3(1), BANKURA

ITA 1443/KOL/2025

AI Insights

The case involves an appeal by Amiya Shankar Ghar against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, which upheld the reassessment order for the assessment year 2014-15. The reassessment was initiated by the Income Tax Officer under section 147 of the Income Tax Act, following a notice under section 148 dated 27.7.2022, which was beyond the six-year period from the end of the relevant assessment year. The primary legal contention was the violation of section 149(1)(b), which governs the time limits for issuing reassessment notices. The Tribunal found that the conditions for reopening the assessment were not met, leading to the quashing of the reassessment order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775513 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR NASKAR
• Assessee Lawyers: D.K.SEN
• Keywords: Set aside; Reasonable cause
• Section: 148

Judgement Text

" P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘ SMC’ BENCH, KOLKATA BEFORE SHRI AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.1443/Kol/2025 Assessment Year : 2014-2015 Amiya Shankar Ghar, Ward No.08, Dewan Bazar, Sonamukhi, PO: Sonamukhi, Dist: Bankura. Vs. Income Tax Officer, Ward No.3(1), BaNKURA, po: Kendudihi, Dist: Bankura. PAN/GIR No.ACYPG 7746 H (Appellant) .. ( Respondent) Assessee by : Shri D.K.Sen, Adv Revenue by : Shri Sankar Naskar, Sr DR Date of Hearing : 08/09/2025 Date of Pronouncement : 09/09 /2025 O R D E R This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi NFAC), Delhi dated 14.06.2024 in Appeal No.NFAC/2013- 14/10290827 passed for Assessment Year 2014-15. 2. The appeal is time barred by 277 days. The assessee has filed condonation petition dated 2.7.2025, stating that the appeal order was received by him on 14.6.2024 and the same was handed over to the Advocate Mr Nishakar Panda for filing the appeal. The assessee was under the Printed from counselvise.com ITA No.2662/Kol/2024 Assessment Year : 2011-12 P a g e 2 | 4 impression that the appeal must have been filed within the due date. However, on 20.6.2025, when the assessee received the notice for penalty u/s.271(1)(c) of the Act by hand, the matter was enquired about the status of filing of appeal before the tribunal . Only then it came to be informed by the advocate that by mistake the appeal order was kept somewhere and not traceable. Therefore , it is submitted that the delay has arisen due to inaction and mistake of the Advocate and the assessee should not have been punished. It was accordingly prayed to condone the delay and decide the appeal on merits. 3. In reply, ld DR opposed the condonation petition. 4. After considering the rival submissions and perusing the condonation petition, I am satisfied that there was reasonable cause in filing the appeal belatedly by the assessee. Therefore, I condone the delay of 277 days and admit the appeal for adjudication. 5. The sole grievance of the assessee in this appeal is against the action of the ld CIT(A) in upholding the assessment order, which is illegal, unsustainable and without jurisdiction as the same is violation to provisions stipulated under section 149(1)(b) of the Act. 6. Briefly stated the facts are that the Assessing Officer reopened the case of the assessee u/s.147 of the Act by issuance of notice u/s.148 of the Printed from counselvise.com ITA No.2662/Kol/2024 Assessment Year : 2011-12 P a g e 3 | 4 Act on 27.7.2022 . In response to the said notice, the assessee did not file any return of income. Thereafter, notice u/s.142(1) was issued on 10.1.2023 calling upon the assessee to explain the transaction regarding sale of properties of Rs.1,46,47,920/-. According to the assessee, the share of the assessee is only 1:9 persons, which comes to approx.. Rs.16,27,546/-. However, the Assessing Officer reopened this case by issuing notice u/s. 148 of the Act on 27.7.2022, which is apparently after a period of six years from the end of the relevant assessment years, which is in clear violation of provisions of section 149(1)(b) of the Act. 7. In appeal, ld CIT(A) dismissed the appeal of the assessee without giving any concrete findings on this issue on merits on the ground that the assessee had not represented in the appellate proceedings or filed any written submissions. 8. After considering the rival submissions and perusing the materials available on record including the notice u/s.148 of the Act issued on 27.7.2022, we note that the case has been reopened after a period six years from the end of the relevant assessment year, which is in clear violation of section 149(1)(b) of the Act and is in fact wrongly reopened as the income added to the income of the assessee is only Rs.16,27,546/-, whereas the section 149(1)(b) of the Income Tax Act, which deals with the time limit for issuing a reassessment notice, relates to the escapement of income of ₹50 lakhs or more. Accordingly, we set aside the order of the ld CIT(A) and quash Printed from counselvise.com ITA No.2662/Kol/2024 Assessment Year : 2011-12 P a g e 4 | 4 the notice u/s.148 of the Act. Consequently, the reassessment order in pursuance to notice u/s.148 of the Act also quashed. 9. In the result, appeal of the assessee stands allowed. Order dictated and pronounced in the open court on 09/9/2025. Sd/- (RAJESH KUMAR) Accountant Member Kolkata: Dated 09/09/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : By order Asst.Registrar, Itat, Kolkata 1. The Appellant : Amiya Shankar Ghar,Ward No.08, Dewan Bazar, Sonamukhi, PO: Sonamukhi, Dist: Bankura 2. The Respondent : Income Tax Officer, Ward No.3(1), BaNKURA, po: Kendudihi, Dist: Bankura 3. The CIT(A)-,NFAC, Delhi 4. Pr.CIT, Kolkata 5. DR, ITAT, Kolkata 6. Guard file. //True Copy// Printed from counselvise.com "