DCIT, CC-1(3), KOLKATA V. PRAFUL ENTERPRISES PVT. LTD., KOLKATA

MA 112/KOL/2025

AI Insights

The case involves multiple Miscellaneous Applications (M.A.s) filed by the Revenue against various private limited companies, including Samriddhi Metals Pvt. Ltd., concerning reassessments for the assessment years 2014-15 to 2019-20. The applications were based on a common order dated 18.10.2024, which the Revenue sought to recall and revisit under section 254(2) of the Income Tax Act, following a Supreme Court judgment and CBDT instructions for reassessment. The Tribunal dismissed the applications due to procedural delays and lack of substantive grounds for reopening the assessments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783416 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 03-06-2025
• Other Referred Cases: Pr. CIT (Central-3) vs. Abhisar Buildwell Pvt. Ltd. (Civil Appeal No. 6580 of 2021)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER M.A. Nos. Arising out of I.T.A. Nos. Assessment Years 103/KOL/2025 896/KOL/2024 2014-15 104/KOL/2025 897/KOL/2024 2015-16 105/KOL/2025 898/KOL/2024 2017-18 106/KOL/2025 1281/KOL/2024 2018-19 DCIT, Central Circle-1(3), Kolkata Vs. Samriddhi Metals Pvt. Ltd. (Appellant) (Respondent) PAN: AAPCS1201F M.A. Nos. Arising out of I.T.A. Nos. Assessment Years MA 107/KOL/2025 886/KOL/2024 2014-15 MA 108/KOL/2025 887/KOL/2024 2015-16 MA 109/KOL/2025 890/KOL/2024 2016-17 MA 110/KOL/2025 891/KOL/2024 2017-18 MA 111/KOL/2025 1282/KOL/2024 2018-19 DCIT, Central Circle-1(3), Kolkata Vs. Sumangal Dealmark Pvt. Ltd. (Appellant) (Respondent) PAN: AAPCS1198B M.A. No. Arising out of I.T.A. No. Assessment Year 112/KOL/2025 894/KOL/2024 2013-14 DCIT, Central Circle-1(3), Kolkata Vs. Praful Enterprises Pvt. Ltd. (Appellant) (Respondent) PAN: AABCP8497L M.A. Nos. Arising out of I.T.A. Nos. Assessment Years 113/KOL/2025 900/KOL/2024 2014-15 114/KOL/2025 1279/KOL/2024 2015-16 DCIT, Central Circle-1(3), Kolkata Vs. Disha Realcon Pvt. Ltd. (Appellant) (Respondent) PAN: AADCD6724A Printed from counselvise.com Page | 2 M.A. Nos.: 103 to 114/KOL/2025 Assessment Years: 2014-15 and 2018-19 Samriddhi Metals Pvt. Ltd. & Ors. Appearances: Department represented by : S.B. Chakraborthy, Sr. DR. Assessee represented by : Robin Maheshwari, AR. Date of concluding the hearing : 08-August-2025 Date of pronouncing the order : 04-November-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These Miscellaneous Applications arise out of the common order in ITA Nos. 896 & 897/KOL/2024 and other appeals for AYs 2014-15 to 2019-20, order dated 18.10.2024 passed by the ITAT Bench ‘B’, Kolkata. An application has been filed on 03.06.2025 requesting to recall the order u/s 254(2) of the Act and to revisit the decision thereof. Since all these M.As. relate to the common orders passed in appeal, they were heard together and are being decided by this common order for the sake of convenience and brevity. 2. A common prayer has been made in all such M.As. that in pursuance to the order of the Hon'ble Apex Court in the case of M/s. Abhisar Buildwell Pvt. Ltd. along with the Instruction No. 1 of 2023 dated 23.08.2023 issued by the CBDT consequential to the subject of implementation of the judgment of the Hon'ble Supreme Court in the case of Pr. CIT (Central-3) vs. Abhisar Buildwell Pvt. Ltd. (Civil Appeal No. 6580 of 2021), the Tribunal has been requested to give direction to the Revenue/the Ld. AO to issue notice u/s 148 for reassessment of the case as per provision laid down in sub-section (1) of section 150 and following the guidelines laid down under sub-section (2) of section 150 of the Act to safeguard the interest of Revenue. The Printed from counselvise.com Page | 3 M.A. Nos.: 103 to 114/KOL/2025 Assessment Years: 2014-15 and 2018-19 Samriddhi Metals Pvt. Ltd. & Ors. Ld. DR requested that the direction may be issued for the reopening of the assessment. 3. Rival contentions were heard and the record and the submissions made have been examined. The Bench noted that neither any such prayer was made at the time of hearing nor non-issue of such direction makes the order erroneous nor is there any prima facie mistake to be corrected so as to subject the same to the provisions of section 254(2) of the Act. Further, as per the provision of sub-section (2) to section 254 of the Act, an order in M.A. can be passed within six months from the end of the month in which the order under sub-section (1) of section 254 of the Act is passed but the M.A., which ought to have been filed by 15.04.2025 in respect of the common order dated 18.10.2024 itself has been filed late on 03.06.2025 and there is no power available with the Tribunal to condone the delay and, therefore, the same is liable to be dismissed on account of delay alone. This being so, all the Miscellaneous Applications filed by the Revenue being unsubstantiated and non- maintainable are hereby dismissed. 4. In the result, all the Miscellaneous Applications filed by the Revenue are dismissed. Order pronounced in the open Court on 4th November, 2025. Sd/- Sd/- [George Mathan] [Rakesh Mishra] Judicial Member Accountant Member Dated: 04.11.2025 Bidhan (Sr. P.S.) Printed from counselvise.com Page | 4 M.A. Nos.: 103 to 114/KOL/2025 Assessment Years: 2014-15 and 2018-19 Samriddhi Metals Pvt. Ltd. & Ors. Copy of the order forwarded to: 1. DCIT, Central Circle-1(3), Kolkata. 2. Samriddhi Metals Pvt. Ltd., 4th Floor, 318, Lake Town, Block-A, Kolkata, West Bengal, 700089. 3. Sumangal Dealmark Pvt. Ltd., 318, Lake Town, Block-A, Kolkata, West Bengal, 700089. 4. Praful Enterprises Pvt. Ltd., 403, Sagar Trade Cube, 104 S P Mukherjee Road, Kalighat, Kolkata, West Bengal, 700026. 5. Disha Realcon Pvt. Ltd., 2 Room No. 216, Lal Bazar Street, Kolkata, West Bengal, 700001. 6. CIT(A)- 7. CIT- 8. CIT(DR), Kolkata Benches, Kolkata. 9. Guard File. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata Printed from counselvise.com "