ASIT DASGUPTA,KOLKATA V. WARD 49(1) KOLKATA, UTTARAPAN

ITA 983/KOL/2024

AI Insights

The case involves Asit Dasgupta, who appealed against an order from the National Faceless Appeal Centre (NFAC), which was a duplicate of a previously settled order regarding his income tax assessment for the year 2015-2016. Initially, Dasgupta filed his income tax return declaring an income of Rs.9,63,990, which was later scrutinized, leading to an additional assessment of Rs.26,20,268 under 'Under-casting of Sales'. After the first appeal was partly allowed, a duplicate order was issued by NFAC, which led to the current appeal before the ITAT. The ITAT found the NFAC's order to be a duplication of the earlier decision and set it aside, dismissing the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397029 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

" ITA No. 983/KOL/2024 (A.Y. 2015-2016) Asit Dasgupta 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 983/KOL/2024 Assessment Year: 2015-2016 Asit Dasgupta,………………………….……...……Appellant Basabati, Khasbalanda, Haroa, North 24-Parganas-743225, W.B. [PAN:ADOPD1470G] -Vs.- Assessing Officer,………………………...........Respondent Ward-49(1), Kolkata, Manicktala Civic Centre, Uttarapan Complex, Kolkata-700067 Appearances by: Ms. Shipra Sen, A.R., appeared on behalf of the assessee Shri Kallol Mistry, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: April 23, 2025 Date of pronouncing the order: May 30, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), ITA No. 983/KOL/2024 (A.Y. 2015-2016) Asit Dasgupta 2 National Faceless Appeal Centre (NFAC), Delhi dated 27th March, 2024 passed for Assessment Year 2015-16. 2. Brief facts of the case are that the assessee is an individual, who filed his return of income electronically for the assessment year 2015-16 on 25.09.2015 declaring total income of Rs.9,63,990/-. The return was processed. Thereafter the case was selected for scrutiny under CASS and a notice under section 143(2) dated 19.09.2016 was issued and duly served on the assessee. Subsequently a notice under section 142(10 dated 12.04.2017 was issued and served on the assessee. In response to the said notice, the Authorized Representative of the assessee appeared and filed various details and also documents as called for. After considering the submissions made by the assessee, the assessment was completed by making an addition for an amount of Rs.26,20,268/- and the same was added to the total income of the assessee under the head “Under-casting of Sales” and added back to the total income of the assessee. 3. On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals) and after considering the submissions made by the assessee, the ld. CIT(Appeals) partly allowed the appeal filed by the assessee vide order dated 15.10.2019 and the same was accepted by the assessee and paid taxes accordingly. Thereafter National Faceless Appeal Centre (NFAC), Delhi also passed one more order erroneously vide order darted 27.03.2024. On being aggrieved, the assessee preferred an appeal before the ITAT. ITA No. 983/KOL/2024 (A.Y. 2015-2016) Asit Dasgupta 3 4. I have heard both the sides. At the outset, ld. Counsel for the assessee brought to my notice that the impugned CIT(Appeals)’s order is in duplication of the original order dated 15.10.2019. He further submitted that the assessee preferred an appeal against the assessment order and the ld. CIT(Appeals) has passed the order by partly allowing the assessee’s appeal, but suddenly the assessee received the impugned appellate order vide order dated 27.03.2024, which is not valid in the eyes of law. Since the ld. CIT(Appeals) has disposed of the assessee’s appeal vide order dated 15.10.2019, therefore, the impugned first appellate authority’s order is infructuous and pleaded to set aside the order of ld. CIT(Appeals) dated 27.03.2024. 5. On the other hand, ld. Departmental Representative submitted that by mistake National Faceless Appeal Centre (NFAC) passed the impugned appellate order and NFAC has not noticed the order passed by the ld. CIT(Appeals) vide order dated 15.10.2019, therefore, the impugned appellate order is in duplication of the original order passed by the ld. CIT(Appeals) dated 15.10.2019. 6. I have perused the entire record. It is an undisputed fact that the impugned appellate order is duplication of the original order dated 15.10.2019, which was passed by the ld. CIT(Appeals). I am of the view that due to some miscommunication, National Faceless Appeal Centre (NFAC), Delhi passed the impugned assessment order dated 27.03.2024. Therefore, the impugned assessment order is hereby set aside. ITA No. 983/KOL/2024 (A.Y. 2015-2016) Asit Dasgupta 4 7. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 30/05/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 30th day of May, 2025 Copies to :(1) Asit Dasgupta, Basabati, Khasbalanda, Haroa, North 24-Parganas-743225, W.B. (2) Assessing Officer, Ward-49(1), Kolkata, Manicktala Civic Centre, Uttarapan Complex, Kolkata-700067 (3) CIT(Appeals), NFAC, Delhi; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "