BENGANI EXPORTS INDIA PRIVATE LIMITED,KOLKATA V. ITO, WARD 9(2), KOLKATA

ITA 2378/KOL/2025

AI Insights

The case involves an appeal by Bengani Exports Indian Pvt. Ltd. against an order from the CIT(A), Kolkata-21, which dismissed their earlier appeal due to a defective Form 35. The original assessment was made in 2006, and the first appeal was allowed in 2017 by CIT(A)-15, Kolkata. However, the CIT(A)-21 re-examined the case in 2025, leading to the dismissal of the appeal. The Tribunal found that CIT(A)-21 did not have jurisdiction to reconsider the appeal as it had already been decided in favor of the assessee by CIT(A)-15. The Tribunal's decision emphasized the importance of adhering to procedural correctness and the rights of the assessee to a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828809 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 23-10-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIMA DAS BISWAS
• Assessee Lawyers: NABIN DUGAR
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2378/KOL/2025 (नििाारण वर्ा / Assessment Year :2004-2005) Bengani Exports Indian Pvt. Ltd., 12B, Everest House, 46C Jawahar Lal Nehru Road, 12th Floor, Kolkata-700071 Vs ITO Ward-9(2), Kolkata PAN No. :AABCB 2867 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Nabin Dugar, AR राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, Sr. DR सुनवाई की तारीख / Date of Hearing : 14/01/2026 घोषणा की तारीख/Date of Pronouncement : 14/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 26.08.2025, passed by the ld. CIT(A), Kolkata-21 for the assessment year 2004-2005. 2. It was submitted by the ld. AR that the original assessment in the case of assessee was passed on 29.11.2006. The appeal was disposed off by the Ld.JCIT(A)-15, Kolkata in Appeal No 155/CIT(A)/15-16/Wd-9(2)/Kol vide an order dared 15/06/2017 the same reads as follows:- A 3. The appeal of the assessee has been allowed. The Ld.CIT(A)-21 subsequently took up the appeal and issued notice to the assessee on 31/12/2024 and passed an order dated 26/08/2025 dismissing the appeal on the ground that the Form 35 is defective. It was the submission that the appeal having already been disposed of the same of appeal could not have been now disposed of by another Commissioner Income Tax (Appeals). It Printed from counselvise.com ITA No.2378/KOL/2025 2 was submission that the order passed by the Ld.CIT(A)-15, Kolkata dated 15/06/2017 has also not been given effect to by the AO. It was the submission that the impugned order of the Ld.CIT(A) which is subject matter of the appeal before the Tribunal may be set aside and the AO may be directed to grant effect to the order of the order of Ld.CIT(A)-15 Kolkata dated 15/06/2017. 4. In reply, the Ld.Sr. DR submitted that she doesn’t know what to say in the present case and she would only support to the Ld.CIT(A), Kolkata- 21. 5. I have considered the rival submissions. As it is noticed that the appeal filed originally by the assessee in Appeal No.155/CIT(A)/15-16/Wd- 9(2)/Kol vide an order dated 15/06/2017 against the assessment order passed u/s.143(3) of the Act, dated 29/12/2016, has already been held in favour of the assessee, the Ld.CIT(A), Kolkata-21 did not have jurisdiction to reconsider the said appeal under DIN & Order No.ITBA/APL/S/250/2025- 26/1080036497(1), dated 26.08.2025 for the assessment year 2004-05. This being so, the order passed by the CIT(A), Kolkata-21 is set aside and the order of the Ld.CIT(A)-15 dated 15/06/2017 is restored and the AO is hereby to directed to give effect to the order of the Ld.CIT(A)-15, Kolkata dated 15/06/2017. 6. It was submitted by the ld. AR that as the assessee is deprived of justice for the inaction on the part of the department, therefore, he requested that a cost of Rs.5000/- may be imposed for causing the injustice to the assessee. Accordingly, a cost of Rs.5000/- (Rupees Five Thousand Printed from counselvise.com ITA No.2378/KOL/2025 3 Only) is hereby directed to be paid by the department to the assessee and the department is at liberty to recover the same from the concerned officer/official, who has caused this injustice to the assessee. 7. In the result, appeal filed by the assessee stands allowed. Order dictated and pronounced in the open court on 14/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 14/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "