B. DAS MEMORIAL MEDICAL COMPLEX,TARAKESWAR V. ACIT, CIRCLE 23(1), HOOGHLY

SA 1/KOL/2026

AI Insights

The case involves B.Das Memorial Medical Complex, which filed a stay application against an outstanding demand of Rs.1,63,12,293 arising from an ex-parte assessment order. The initial appeal was dismissed by the CIT(A) due to non-condonation of delay. Both parties agreed to condone the delay and restore the case to the Assessing Officer for a fresh decision, leading to the dismissal of the stay application as infructuous.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829560 (ITAT-KOLKATA)
• Duration Of Justice: 3 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 13-01-2026
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S. B. CHAKRABORTY
• Assessee Lawyers: SOMNATH GHOSH
• Keywords: Opportunity of being heard; Application of stay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Stay Application No.01/Kol/2026 (Arising out of ITA No.1727/KOL/2025) (निर्धारण वर्ा / Assessment Year : 2022-2023) B.Das Memorial Medical Complex, C/o S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 Vs ACIT, Circle-23(1), Hooghly PAN No. :AAXFB 8400 A (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Somnath Ghosh, Advocate रधजस्व की ओर से /Revenue by : Shri S.B.Chakraborty, Sr. DR सुनवाई की तारीख / Date of Hearing : 16.01.2026 घोषणा की तारीख/Date of Pronouncement : 16.01.2026 आदेश / O R D E R Per Bench : This Stay Application is filed by the assessee seeking stay of outstanding demand of Rs.1,63,12,293/- arising out of the ITA No.1727/Kol/2025. 2. It was noticed that the assessment order is an ex-parte order and it is also noticed that the ld. CIT(A) has dismissed the appeal of the assessee on account of non-condonation of delay. It was informed to both the sides that the appeal can be disposed off. 3. It was fairly agreed by both the sides that the delay in filing of the appeal before ld. CIT(A) may kindly be condoned and the issue may be restored to the file of ld. jurisdictional Assessing Officer for readjudication. Printed from counselvise.com SA No.01/Kol/2026 & ITA No.1727/KOL/2025 2 This being so, the appeal of the assessee is being disposed off and the delay in filing the appeal before the ld. CIT(A) stands condoned and the issues are restored to the file of jurisdictional Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. Consequent to the appeal being restored to the file of ld. jurisdictional Assessing Officer, the stay application filed by the assessee stands dismissed as infructuous. 4. It is made clear that any attachment as made by the revenue in regard to the demand stands lifted. 5. In the result, appeal of the assessee is partly allowed for statistical purposes and the stay application stands dismissed. Order dictated and pronounced in the open court on 16/01/2025. Sd/- (RAJESH KUMAR) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 16/01/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "