ANAND TRANS LOGISTICS PVT. LTD.,KOLKATA V. DCIT, CIRCLE 4, KOLKATA

ITA 1261/KOL/2025

AI Insights

The case involves Anand Trans Logistics Pvt. Ltd., the appellant, contesting an order from the CIT(A), Faceless, Mumbai, which dismissed their appeal against an earlier assessment order. The original assessment for the year 2010-11 included an addition of \\u20b92,13,262 under section 143(3) of the Income-tax Act, 1961. The appellant had previously succeeded in part before the CIT(A)-16, Kolkata, which partially allowed their appeal. However, the CIT(A), Faceless, Mumbai, issued a subsequent order dismissing the appeal without the appellant's knowledge, leading to the current appeal before the Tribunal. The Tribunal found the CIT(A), Faceless, Mumbai's order to be without jurisdiction as it duplicated the earlier ruling from CIT(A)-16, Kolkata.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717570 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.1261/Kol/2025 Assessment Year: 2010-11 Anand Trans Logistics Pvt. Ltd.………………...…………………....Appellant 6, Hastings Park Road, Kol – 700027. [PAN: AAHCA6072E] vs. DCIT, Circle-4, Kolkata…….…………....…..………………….…..... Respondent Appearances by: Shri Vikash Kumar Dokania, CA appeared on behalf of the appellant. Smt. Sima Das Biswas, JCIT- Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : August 12, 2025 Date of pronouncing the order : August 12, 2025 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: This appeal by the assessee is directed against the order dated 10.03.2025 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Mumbai [in short “CIT(A) Faceless, Mumbai”] for the assessment year 2010–11. 2. Brief facts of the case are that in the case of assessee the assessment was completed under section 143(3) of the Income-tax Act, 1961 by the DCIT, Circle -4, Kolkata vide order dated 22.03.2013, for the assessment year 2010-11 by making an addition of ₹2,13,262. 3. Aggrieved, the above order assessee filed an appeal before the jurisdictional Commissioner of Income-tax (Appeals)-16, Kolkata. The Ld. CIT(A)-16, Kolkata vide order dated 17.03.2016 partly allowed the appeal of the assessee. Subsequently, on the same assessment order Printed from counselvise.com I.T.A. No.1261/Kol/2025 Anand Trans Logistics Pvt. Ltd 2 dated 22.03.2013, the Ld. CIT(A), Faceless, Mumbai, vide impugned order dated10.03.2025, dismissed the assessee’s appeal. 4. Against the said order, assessee is in appeal before this tribunal. At the time of hearing, the Ld. AR. contended that the appeal before the CIT(A), Faceless, Mumbai was taken up without their knowledge, and that they became aware of the order only upon subsequent intimation. Immediately thereafter, the present appeal was filed. It is an undisputed fact that the assessment order dated 22.03.2013 has already been the subject of an appellate order passed by the jurisdictional CIT(A)-16, Kolkata on 17.03.2016. Once an appellate order has been passed by the competent jurisdictional appellate authority, there is no scope in law for another appellate order to be passed by a different CIT(A) on the same assessment order. The subsequent order dated 10.03.2025 passed by the Ld. CIT(A), Faceless, Mumbai is therefore without jurisdiction and is rendered infructuous. 5. In view of the above, we hold that the impugned order of the Ld. CIT(A), Faceless, Mumbai dated10.03.2025 is non est in law, having already been preceded by a valid appellate order dated 17.03.2016 passed by CIT(A)-16, Kolkata. The DCIT is directed to give effect to the order dated 17.03.2016 of the CIT(A)-16, Kolkata in accordance with law. 6. In the result, the appeal of the assessee is allowed for statistical purpose in the above terms. Kolkata, the 12th August, 2025. Sd/- Sd/- [Sanjay Awasthi] [Sonjoy Sarma] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Printed from counselvise.com I.T.A. No.1261/Kol/2025 Anand Trans Logistics Pvt. Ltd 3 Dated: 12.08.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "