DCIT, CEN. CIR. -2(2),KOL, KOLKATA V. NAINI PLYWOOD PVT. LTD., UDHAM SINGH NARGAR

MA 29/KOL/2025

AI Insights

The case involves Misc. Applications filed by the revenue against the order of the Tribunal concerning Naini Plywood Pvt. Ltd. for the assessment years 2009-10 and 2010-11. The revenue contended that the Tribunal erred in applying the Supreme Court's decision in Abhisar Buildwell (P) Ltd. to these abated assessments. The Tribunal acknowledged the error and recalled its previous order, stating that the Supreme Court's principles do not apply to abated assessments, and thus, the assessments for the years 2009-10 and 2010-11 should be treated as abated.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126547 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Other Referred Cases: Abhisar Buildwell (P) Ltd. (2023) 149 taxmann.com 399 (SC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER MA Nos. 29 & 30/Kol/2025 In IT(SS)A Nos. 21 & 22/KOL/2021 Assessment Years: 2009-10 & 2010-11 DCIT, Circle-2(2), Kolkata. Vs Naini Plywood Pvt. Ltd. Rudrapur Kichha Road Lalpur, Rudrapur, Lalpur, Udham Singh Nagar, Uttarakhand-263153. (PAN: AAACN6070A) (Applicant) (Respondent) Present for: Applicant by : Shri Subhendu Dutta, CIT, DR Respondent by : N o n e Date of Hearing : 25.04.2025 Date of Pronouncement : 25.04.2025 O R D E R Per Rakesh Mishra, Accountant Member: These are Misc. Applications filed by the revenue against the order of the Tribunal passed in IT(SS)A Nos. 21 & 22/Kol/2021 dated 29.08.2024 for AYs. 2009-10 and 2010-11. 2. None appeared on behalf of the assessee and Shri Subhendu Dutta, CIT, DR appeared on behalf of the revenue. 3. It was submitted by the Ld. CIT, DR that the appeals have been heard undisputedly on 04.07.2024. It was the submission that communications had been sent to the Assessing Officer and there was a delay in receipt of information from the Assessing Officer and the communication was 2 MA Nos. 29 & 30/Kol/2025 In IT(SS)A Nos. 21 & 22/Kol/2021 received in the office of the Ld. CIT, DR on 12.07.2024. It was the submission in the Misc. applications that this has been brought out and the facts remain that the date of search is 28.09.2010 and the assessment for the assessment years 2009-10 and 2010-11 were pending u/s. 143(3) of the Act and were abated. It was the submission that thus the assessments in the assessment years 2009-10 and 2010-11 stood abated and consequently, the decisions of the Bench in following the decision of the Hon’ble Supreme Court in the case of Abhisar Buildwell (P) Ltd. (2023) 149 taxmann.com 399 (SC) for these two assessment years being 2009-10 and 2010-11 was erroneous and the same are liable to be recalled. 4. We have considered the rival submissions. A perusal of the facts of the present case clearly shows that the assessment years 2009-10 and 2010-11 are abated assessments. Being an abated assessment the principles laid down by the Hon’ble Supreme Court in the case of Abhisar Buildwell (P) Ltd. (supra) itself excludes abated assessment. This being so, admittedly, there is an error in the order of the Tribunal in so far as the assessment years 2009-10 and 2010-11 are concerned the same cannot be treated as unabated assessment. This being so, as it is noticed that an error has crept in the order of the Tribunal in respect of the assessment years 2009-10 and 2010-11 in IT(SS) Nos. 21 & 22/Kol/2021, we hereby recall the order of the Tribunal passed on 29.08.2024 in respect of these two assessment years 2009-10 and 2010-11. The appeals are to be posted in the regular course of hearing with notice to both the parties. 5. In the result, both the Misc. Applications of the revenue are allowed. Order dictated and pronounced in the open court. Sd/- Sd/- (George Mathan) (Rakesh Mishra) Judicial Member Accountant Member Dated: 25th April, 2025 JD, Sr. P.S. "