DCIT, CIR. 27(1), HALDIA V. SRI RUDRAPRASAD MANDAL, MEDINIPUR

MA 82/KOL/2025

AI Insights

The case revolves around a Miscellaneous Application (MA No. 82/KOL/2025) filed by the Department challenging the order of the Income Tax Appellate Tribunal in ITA No. 702/KOL/2024 for the Assessment Year 2017-18. The Department contended that the additions made were beyond the scope of the limited scrutiny as the case was selected for limited scrutiny without prior approval from the Principal Commissioner of Income Tax (PCIT), violating CBDT circular No.5/2016. The Department relied on the online assessment portal to argue that the scrutiny was marked as 'No'. In contrast, the assessee's counsel argued that the scrutiny details should be on the notice issued under section 143(2) of the Act. The Tribunal dismissed the Department's application, finding no apparent mistake in the original order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776294 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2025
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 17-04-2025
• Laws Referred To: Income Tax Act
• Court: TRIBUNAL
• Department Lawyers: SUBRATA AICH
• Assessee Lawyers: SOUMITRA CHOUDHURY

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM MA No. 82/KOL/2025 (Arising in ITA No. 702/KOL/2024 for A.Y. 2017-18) DCIT, Cir 27(1) Basudevpur, Khanjan Chak, Haldia, Purba Medinipur, West Bengal-721101 Vs Shri Rudraprasad Mandal Harijhama, Pratappur, Tamluk, Purba Medinipur, West Bengal-721152 अपीलार्थी/ (Applicant) प्रत्‍ यर्थी/ (Respondent) Assessee by : Shri Soumitra Choudhury, AR Revenue by : Shri Subrata Aich, DR सुनवाई की तारीख/Date of Hearing : 12.09.2025 घोषणा की तारीख /Date of Pronouncement : 17.09.2025 आदेश/O R D E R Per Rajesh Kumar, AM: By virtue of this Miscealleneous Application, the Department has challenged the order passed by the co-ordinate bench in ITA no. 702/KOL/2024 for A.Y. 2017-18 on the ground of being containing apparent and prima facie mistake and therefore, the order may be recalled or rectified accordingly. 02. The ld. DR submitted that the case of the assessee was selected for limited scrutiny and the additions were made in respect of those item which were beyond the scope of limited scrutiny without obtaining prior approval from PCIT and therefore, the same is in violation of CBDT circular No.5/2016 issued by CBDT on 14.07.2016. The ld. DR referred to the online annexure A extracted from the online assessment portal proceedings, wherein it is mentioned the “limited Printed from counselvise.com Page | 2 MA No. 82/KOL/2025 Shri Rudraprasad Mandal; A.Y. 2017-18 scrutiny: has been designated as ‘No’ and therefore, relied heavily on that narration of the scrutiny in the portal of the department. Accordingly, the ld. DR requested the order may be recalled and decided afresh. 03. On the other hand, the ld. Counsel for the assessee vehemently opposed the argument presented by the ld. DR by submitting that the fact of limited scrutiny or complete scrutiny has to be mentioned on the face of the notice issued u/s 143(2) of the Act the available of this information on the portal of the department would not serve any purposes. Accordingly, the order passed by the Tribunal is very much in accordance with the law and the MA filed by the Department may kindly be dismissed. 04. After hearing the rival contentions and perusing the materials available on record including the notice issued u/s 143(2) of the Act and the decision of the co-ordinate bench, we find that there is no apparent mistake occurred in the meaning of Section 254(4) of the Act in the order passed and therefore, the Miscellaneous Application raised by the Department is dismissed. 05. In the result, the Miscealleneous Application of the Revenue is dismissed. Order pronounced in the open court on 17.09.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:17.09.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 MA No. 82/KOL/2025 Shri Rudraprasad Mandal; A.Y. 2017-18 Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata Printed from counselvise.com "