GREEN VIEW DEVELOPERS PVT. LTD.,KOLKATA V. I.T.O., WARD - 13(2), KOLKATA

ITA 36/KOL/2025

AI Insights

This case involves an appeal by Green View Developers Pvt. Ltd. against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, which upheld the reopening of the assessment for the Assessment Year 2013-14. The primary contention of the assessee was the reopening of the assessment, which was upheld by the CIT(A) but the issue was restored to the Assessing Officer for a de novo assessment. The Tribunal, after considering the submissions and the orders of the lower authorities, decided to restore the issues back to the CIT(A) for a detailed examination and verification, particularly focusing on the alleged clerical error in reporting the income figure in the computation sheet.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653125 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P.N. BARNWAL
• Keywords: Reopening of assessment
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAKESH MISHRA, AM ITA No. 36/KOL/2025 (Assessment Year: 2013-14) Green View Developers Pvt. ltd. C/o Deepak Agrawal, FCA, Fortuna Tower, Room No.51, 11 th Floor, 23A, Netaji Subhas Road, Kolkata-700001 West Bengal Vs. ITO, Ward 13(1) Aaykar Bhavan, 110 Shantipally, EM Bypass, Kolkata-700107 West Bengal (Appellant) (Respondent) PAN No. AABCG2256N Assessee by : None Revenue by : Shri P.N. Barnwal, DR Date of hearing: 17.06.2025 Date of pronouncement: 18.06.2025 O R D E R PER GEORGE MATHAN, JM: This is an appeal preferred by the assessee against the order of the ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 22.11.2024 for the AY 2013-14. 02. None appeared on behalf of the assessee and Shri P.N. Barnwal, DR appeared on behalf of the revenue. 03. It was submitted by the ld. DR that the assessee has challenged the reopening of assessment and the reasons are recorded and shown at page nos. 11 to 14 of the Paper Book. It was further the submission that the ld. CIT (A) had upheld the reopening but had restored the issue of the assessment to the file of the ld. AO for denovo assessment. It Page | 2 ITA No. 36/KOL/2025 Green view developments Pvt. Ltd. A.Y. 2013-14 was the submission that the order of the ld. CIT (A) was liable to be upheld. 04. We have considered the submissions and perused the orders of the ld. lower authorities. A perusal of the assessment order of the impugned case shows that the same has been passed u/s 147 read with section 144 of the Act. The assessment order shows that there is no co- operation even before the assessment proceedings and documents sought have not been produced. A perusal of the order of the ld. CIT (A) shows that before the ld. CIT (A) the assessee has challenged the reopening. The ld. CIT (A) admittedly has considered the explanation and has made a statement that the submissions made by the assessee requires detail examination and verification and that prima facie it appears that there was some inadvertent and clerical error in reporting the figure of income in the computation sheet. He admittedly has not been given any finding in regard to the reopening. This is being so. In the interest of justice, the issues in this appeal are restored to the file of the ld. CIT (A) for adjudication and giving a finding on the reopening of the assessment which has been challenged before him. In circumstances, the appeal of the assessee is partly allowed for statistical purposes. 05. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 18.06.2025. Sd/- Sd/- (RAKESH MISHRA) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 18.06.2025 Sudip Sarkar, Sr.PS Page | 3 ITA No. 36/KOL/2025 Green view developments Pvt. Ltd. A.Y. 2013-14 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 "