I.T.O., WARD - 5(1), KOLKATA V. M/S. SHREE PRAKASH TRACON PVT. LTD., KOLKATA

MA 32/KOL/2025

AI Insights

The case involves the Income Tax Officer, Ward 591, Kolkata, as the appellant, and M/s Shree Prakash Tracon Pvt. Ltd. as the respondent. The Revenue filed a Miscellaneous Application seeking to recall an earlier order on the grounds of an apparent and patent mistake under Section 254(2) of the Income-tax Act, 1961. The dispute centered on the non-filing status of the assessee and subsequent disallowance of expenditures by the AO, which were subject to reopening under section 147 of the Act. The Tribunal had previously allowed the appeal of the assessee, leading to the Revenue's application for reconsideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776961 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2025
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 13-03-2025
• Laws Referred To: Income-tax Act, 1961
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: SUNIL SURANA
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM MA No. 32/KOL/2025 (Arising in ITA No. 1873/KOL/2024 for A.Y. 2018-19) Income Tax Officer, Ward 591), Kokata P-7, Chowringhee Square, Aaykar Bhavan,Kolkata-700069 Vs. M/s Shree Prakash Tracon Pvt. Ltd. Room No. 301/A/1, Avani Signature, 91/a/1, Park Street, Kolkata-700016 (Appellant) (Respondent) PAN No. AAKCS7629A Assessee by : Shri Sunil Surana, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 18.07.2025 Date of pronouncement: 17.09.2025 O R D E R Per Rajesh Kumar, AM: By virtue of this miscellaneous application, the Revenue seeks to recalling the order passed in ITA No. 1873/KOL/2024 order dated 28.11.2024 on the ground of having been containing apparent and patent mistake within the meaning of Section 254(2) of the Income- tax Act, 1961 (the Act). 02. The ld. DR submitted that while deciding the appeal, the Bench did not consider the fact that the assessee was non-filer and disallowance of expenditure was accordingly made by the ld. AO from the amounts Printed from counselvise.com Page | 2 MA No.32/KOL/2025 M/s Shree Prakash Tracon Pvt. Ltd; A.Y. 2018-19 which were not disclosed by the assessee for being non-filer and were subject matter for reopening u/s 147 of the Act. 03. The ld. Counsel for the assessee on the other hands submitted that the order passed by the Bench was perfectly as per law and there is no mistake in the said order and therefore, the Miscealleneous Application of the Revenue may be dismissed. 04. After hearing the rival contentions and perusing the materials available on record, we find that the Bench has allowed the appeal of the assessee only on legal issue that once no addition was made in respect of item of income which were stated to be escaped by the ld. AO in the order passed u/s 143A(d) of the Act then no other addition can be made as the ld. AO has no jurisdiction to make such addition . It was also mentioned in the order that the very foundation of the proceedings was demolished and accordingly, the reopening is quashed. In our opinion the order passed by the Tribunal is perfectly as per the provisions of the Act and therefore, the MA moved by the Revenue is dismissed. 05. In the result, the MA of the Revenue is dismissed. Order pronounced in the open court on 17.09.2025. Sd/- Sd/- (SONJOY SARMA) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:17.09.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 MA No.32/KOL/2025 M/s Shree Prakash Tracon Pvt. Ltd; A.Y. 2018-19 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 "