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

MA 123/KOL/2025

AI Insights

The case revolves around a Miscellaneous Application filed by Asit Dasgupta against an earlier order of the Income Tax Appellate Tribunal, Kolkata. The original dispute concerned the assessment year 2015-16, where the assessee's income was scrutinized, leading to additional income being assessed under 'Under-casting of Sales'. After various appeals, the Tribunal initially set aside the assessment order but incorrectly dismissed the assessee's appeal. The Miscellaneous Application sought to correct these errors, which was granted, thereby rectifying the Tribunal's earlier order to reflect the correct outcome of allowing the assessee's appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824773 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-07-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 142(1)

Judgement Text

" M.A. 123/KOL/2025 (in ITA No.983/KOL/2024) (A.Y. 2015-16) Asit Dasgupta 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) M.A. No. 123/KOL/2025 (arising out of 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.- ITO/Assessing Officer,…..……………...........Respondent Ward-49(1), Kolkata, Manicktala Civic Centre, Uttarapan Complex, Kolkata-700067 Appearances by: Ms. Shipra Sen, C.A., appeared on behalf of the assessee Shri Susanta Saha, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: December 05, 2025 Date of pronouncing the order: December 31, 2025 O R D E R The present Miscellaneous Application is directed at the instance of assessee against the order of the Tribunal dated 30th Printed from counselvise.com M.A. 123/KOL/2025 (in ITA No.983/KOL/2024) (A.Y. 2015-16) Asit Dasgupta 2 May, 2025 passed in ITA No. 983/KOL/2024 for the assessment year 2015-16. 2. The Petition filed by the assessee dated 30th July, 2025 in the Miscellaneous Application reads as under:- To The Hon’ble Member, SMC Bench, Hon’ble ITAT, Kolkata Respected Sir, SUB: Miscellaneous application filed on 30.07.2025 in respect of order passed by Hon’ble ITAT, Kolkata Bench on 30.05.2025 in Appeal No. ITA 983/KOL/2024 in the case of Asit Dasgupta, PAN:ADOPD1470G, Assessment Year: 2015-16- regarding Kindly refer to the above. While framing of the captioned order passed by the Hon’ble ITAT, SMC Bench, Kolkata, there were very few typographical errors, which needs rectification, thus this Miscellaneous Application filed. I wish to mention those typographical errors as below need rectification, which are- 1. In point 6 of the order the sentence ‘Therefore, the impugned assessment order is hereby set aside’ as the appeal was filed against the two orders passed by ld. CIT(A) in respect of one appeal, not against any assessment order. 2. In point 7 of the order the sentence ‘In the result, the appeal filed by the assessee is dismissed’, as the Hon’ble ITAT has allowed the appeal of the assessee as pronounced in the open court on 30.05.2025. With regards, Yours sincerely, Asit Dasgupta, Haroa, West Bengal 3. Brief facts of the case are that the assessee is an individual, who filed his return of income electronically for the assessment Printed from counselvise.com M.A. 123/KOL/2025 (in ITA No.983/KOL/2024) (A.Y. 2015-16) Asit Dasgupta 3 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(1) 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. 4. 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. 5. The appeal by the assessee bearing ITA No. 983/KOL/2024 was listed on the board on a number of occasions and the date of 23rd April, 2025 was the 4th occasion for its listing on the board. The Tribunal Printed from counselvise.com M.A. 123/KOL/2025 (in ITA No.983/KOL/2024) (A.Y. 2015-16) Asit Dasgupta 4 considering the facts and circumstances of the appeal vide its order dated 30th May, 2025 opined that due to some miscommunication, National Faceless Appeal Centre (NFAC), Delhi passed the impugned assessment order dated 27.03.2024 and, therefore, the impugned assessment order is hereby set aside. In para 7, the Tribunal dismissed the appeal of the assessee. 6. On being aggrieved with the order of the Tribunal dated 30th May, 2025, the assessee has filed a Miscellaneous Application bearing No. M.A. 123/KOL/2025. This application was filed on 30th July, 2025, and it was listed for hearing on 05.12.2025. The assessee through this M.A. before the Tribunal prayed that the impugned order dated 30th May, 2025 may be recalled for necessary rectification. 7. On the other hand, ld. D.R. did not oppose the same as requested by the ld. Counsel for the assessee. 8. I have heard the rival submissions and perused the material available on record and the order passed by the Tribunal dated 30th May, 2025. I notice that there is a typographical error in 3rd page at para 6 (6th & 7th line) of the Tribunal’s order that the impugned assessment order is set aside instead of impugned appellate order is set aside. Therefore, it is rectified and should be read as “the Printed from counselvise.com M.A. 123/KOL/2025 (in ITA No.983/KOL/2024) (A.Y. 2015-16) Asit Dasgupta 5 impugned appellate order is hereby set aside”. So far as the resultant portion is concerned, I notice that there is a typographical error in para no. 7 at page 4 of the order that in the result, the appeal filed by the assessee is dismissed instead of assessee’s appeal is allowed. It is also rectified and it should be read as “in the result, the appeal filed by the assessee is allowed”. The rectified wordings will form part of the earlier order of the Tribunal dated 30th May, 2025. 9. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open Court on 31st December, 2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 31st day of December, 2025 Copies to :(1) Asit Dasgupta, Basabati, Khasbalanda, Haroa, North 24-Parganas-743225, W.B. (2) ITO/Assessing Officer, Ward-49(1), Kolkata, Manicktala Civic Centre, Uttarapan Complex, Kolkata-700067 (3) CIT(Appeals), NFAC, Delhi; Printed from counselvise.com M.A. 123/KOL/2025 (in ITA No.983/KOL/2024) (A.Y. 2015-16) Asit Dasgupta 6 (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "