Ashok Mishra, Kolkata V. PCIT-17 Kolkata, Kolkata

ITA 408/KOL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6496 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 29-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 254(2)

Judgement Text

ITA No. 408/KOL/2020 Assessment Year: 2015-2016 Ashok Mishra 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 408/KOL/2020 Assessment Year: 2015-2016 Ashok Mishra,......................................................................................Appellant 68/3, Sahid Hemanta Kumar Sarani, Kolkata-700074 [PAN:AFPPM5219R] -Vs.- Principal Commissioner of Income Tax-17, Kolkata,.......................Respondent Income Tax Office, Manicktala Civic Center, Uttarapan Complex, DS-IV, Kolkata700067 Appearances by: Shri A.K. Tibrewal, FCA, appeared on behalf of the assessee Shri Manish Kanojia, CIT(DR), appeared on behalf of the Revenue Date of concluding the hearing : August 16, 2022 Date of pronouncing the order: August 16, 2022 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Principal Commissioner of Income Tax-17, Kolkata dated 20.03.2020 passed under section 263 of the Income Tax Act for the assessment year 2015-16. 2. The ld. Counsel for the assessee, at the very outset, submitted that the impugned order was passed on 20 th March, 2020 and as per the limitation under section 153(3), a consequential order in pursuance to this was required to be passed by the ld. Assessing Officer within one year from the end of the financial year in which the impugned order has been passed. He further submitted that the assessment order ought to ITA No. 408/KOL/2020 Assessment Year: 2015-2016 Ashok Mishra 2 have been passed by 31 st March, 2021 as provided in section 153(3) of the Income Tax Act. According to him, the assessee has made his inquiries and it is not discernable that any assessment order consequence to this impugned order passed under section 263 has been passed by the Revenue. Therefore, in view of this, the assessee does not want to prosecute this appeal. However, an apprehension has been shown by the ld. Counsel for the assessee that in future, if some assessment order is being presented or brought to the notice of assessee, then in that situation, interest of assessee should be protected and assessee should be given a liberty to file an appropriate application for recall of the present order. 3. On the other hand, ld. CIT(DR) submitted that a letter was written to the concerned authority but no response has come from it. Therefore, in the absence of specific details, it is difficult to make a statement whether any assessment order consequence to 263 order has been passed or not? On due consideration of the above facts and circumstances, we dismiss this appeal of the assessee because the impugned order has not been given effect by the ld. Assessing Officer. There is no fresh tax liability upon the assessee because of impugned order. However, in case it is unearthed that assessment order has been passed, then the assessee will be at liberty to apply to recall of this order. This application should be filed within the limitation provided in section 254(2) of the Act. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on August 16, 2022. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 16 t h day of August, 2022 Copies to : (1) Ashok Mishra, 68/3, Sahid Hemanta Kumar Sarani, Kolkata-700074 ITA No. 408/KOL/2020 Assessment Year: 2015-2016 Ashok Mishra 3 (2) Principal Commissioner of Income Tax-17, Kolkata, Income Tax Office, Manicktala Civic Center, Uttarapan Complex, DS-IV, Kolkata700067 (3) Commissioner of Income Tax , Kolkata (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.