DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA V. UNITECH PAPER MILLS PRIVATE LIMITED, KOLKATA

MA 207/KOL/2025

AI Insights

The case involves a miscellaneous application filed by the revenue against the order of the ITAT, Kolkata, which had dismissed the revenue's appeal in ITA No. 42/2024. The revenue contended that the Tribunal's order did not direct the Assessing Officer to reopen the assessment despite the Supreme Court's judgment in Abhisar Buildwell Pvt. Ltd., which allowed for reopening of completed assessments under certain conditions. The Tribunal, however, upheld its original decision, stating that the Assessing Officer has the authority to reopen assessments as per the law, and no specific direction from the Tribunal is necessary for this action.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 844282 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 02-09-2025
• Other Referred Cases: Abhisar Buildwell Pvt. Ltd.
• Laws Referred To: Section 147/148 of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PLACING RELIANCE OF

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ, कोलकाता IN THE INCOMETAXAPPELLATE TRIBUNAL “A”BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member M.A. No.207/Kol/2025 [A/o I.T(SS)A. No. 42/Kol/2024] Assessment Year: 2012-13 DCIT, CC-1(2), Kolkata.………………….……………..…..........……….Appellant vs. Unitech Paper Mills Private Limited, 53A, Rafi Ahmed Kidwai Road, 3rd Floor Kolkata- 700016 [PAN: AAACU3795M] Appearances by: Shri Robin Maheshwari, ACA, appeared on behalf of the appellant. Shri S.B. Chakraborthy, Addl. CIT, Sr. Dr, appeared on behalf of the Respondent. Date of concluding the hearing : January 30, 2026 Date of pronouncing the order : March 17 , 2026 ORDER Per Rajesh Kumar, Accountant Member: The present miscellaneous application has been filed by the revenueagainst the order of the ITAT passed in ITA No. 207/Kol/2025 for rectification in the order. 2. The Ld. DR by filing this miscellaneous application have submitted that that the Hon’ble ITAT Bench, Kolkata has dismissed the appeal of the revenue vide its order dated 17.12.2024 in ITA No. 42/2024 observing that there is no incriminating document found in the course of such by relying the judgment of the Hon’ble Supreme Court passed in Abhisar BuildwellPvt. Ltd though in the said order of the Apex Court, it has been mentioned that completed/unabated Printed from counselvise.com M.A. No.207/Kol/2025 Unitech paper Mills Private Limited 2 assessementcan be reopened by the AO in exercise of powers under Section 147/148 of the Act.The Ld. (DR) submits that there is no direction passed in the order of the Hon’ble ITAT to this effect, hence has prayer is to that order passed on 17.12.2024, be modified. 3 Contrary to that, Ld. (AR) supports the impugned order, thereby submitting that the order passed by the Tribunal is a well-reasoned and well-explained order and there is no apparent mistake occurs on the record. 4. Upon hearing the submission of the counsel of the respective parties and on perusal of the order passed in ITA No. 42/2024, we find that the Tribunal has dismissed the appeal of the revenue by placing reliance of the Hon’ble Supreme Court judgment passed in Abhisar BuildwellPvt. Ltd. The prayer of the revenue is that there should be direction to the AO to reopen in view of the Apex court judgment, in our view if the law permits there is no embargo to the AO to take recourse, and for this no direction is required for. Hence, we do not find any merit in the miscellaneous applications to rectify the order passed by the ITAT accordingly, same is hereby dismissed. Kolkata, the 17 March, 2026. Sd/- Sd/- [Pradip Kumar Choubey] [Rajesh Kumar] Judicial Member Accountant Member D.C (P.S) Dated:17 .March.2026. Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR), Printed from counselvise.com M.A. No.207/Kol/2025 Unitech paper Mills Private Limited 3 //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "