FLIGHTPATH AVIATION INSTITUTE PVT. LTD.,KOLKATA V. I.T.O., WARD - 6(4), KOLKATA

ITA 1777/KOL/2025

AI Insights

The case involves Flightpath Aviation Institute Pvt Ltd, which appealed against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2010-2011. The primary contention was the validity of a notice issued under section 148 of the Income Tax Act on a company that had been officially struck off as of August 29, 2016. The company, represented by its legal counsel, argued that the notice was invalid as it was issued to a non-existent entity, and this issue was communicated to the Assessing Officer (AO) in 2017. The Income Tax Department supported the original decision, but the tribunal found merit in the appellant's arguments, leading to the quashing of both the notice and the subsequent assessment order.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829157 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 06-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• Assessee Lawyers: SOUMITRA CHOUDHURY

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.1777/KOL/2025 (नििाारण वर्ा / Assessment Year :2010-2011) Flightpath Aviation Institute Pvt Ltd, FD-149, Saltlake City, Sector-3, Kolkata-700106 Vs ITO Ward-6(4), Kolkata PAN No. :AABCF 2681 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Soumitra Choudhury, Advocate राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/01/2026 घोषणा की तारीख/Date of Pronouncement : 13/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 13.06.2023, passed by the ld.CIT(A), National Faceless Appeal Centre, Delhi for the assessment year 2010-2011. 2. The appeal of the assessee is delayed by 706 days. It was the submission that the delay was on account of the fact that the assessee company has been stuck off from the Registrar of Companies w.e.f.29.08.2016 and the company consists of two directors, being father and son. Father is 91 years of old and bedridden and the son is suffering from depression. It was the submission that the only issue is in the appeal was against the notice issued u/s.148 of the Act on 29/03/2017. The notice had been issued on the stuck off company. It was submission that the this was also brought to the attention of the AO vide letter dated 06/10/2017 which reads as follows:- Printed from counselvise.com ITA No.1777/KOL/2025 2 3. It was also submission that this was again reiterated in the letter of the assessee to the AO on 16/12/2017. It was submission that as the notice has been issued on a stuck off company, the notice is liable to be quashed. Printed from counselvise.com ITA No.1777/KOL/2025 3 4. In reply, the Ld.Sr.DR vehemently supported order of the AO and CIT(A). 5. I have considered the rival submissions. As the reasons given for the delay in filing of the appeal are found reasonable, the delay is condoned and the appeal disposed off on merits. 6. A perusal of the facts in the present case clearly shows that the Registrar of Companies has stuck off the assessee company vide letter dated 29/08/2016, which reads as follows:- Printed from counselvise.com ITA No.1777/KOL/2025 4 7. And this has also been brought to the attention to the AO as early as on 06/10/2017, when the assessment proceedings had been initiated. This being so, as is it noticed that the notice u/s.148 of the Act has been issued on stuck off company. The notice is found to be invalid and consequently quashed. In consequence thereof, the consequential assessment order also stands quashed. 8. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 13/01/2026. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 13/01/2026 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 Date Initial 1. Draft dictated on 13.01.26 Sr.PS 2. Draft placed before author 13.01.26 Sr.PS 3. Draft proposed & placed before the second member JM/AM 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the AR 10. Date of dispatch of Order. 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 ITA No.1777/KOL/2025 5 Printed from counselvise.com ITA No.1777/KOL/2025 6 Printed from counselvise.com ITA No.1777/KOL/2025 7 Printed from counselvise.com ITA No.1777/KOL/2025 8 Printed from counselvise.com "