Arora Matthey Limited, Kolkata V. DCIT, Cir-11(1), Kol, Kolkata

ITA 538/KOL/2023

AI Insights

The case involves Arora Matthey Ltd., the appellant, contesting an order from the National Faceless Appeal Centre (CIT(A)), which dismissed their appeal against an assessment order dated 30.11.2018. The CIT(A) had dismissed the appeal by erroneously referencing an earlier order from 2017, which was not related to the reassessment in question. The Tribunal noted this oversight and directed the CIT(A) to re-evaluate the appeal with due consideration to the merits of the case concerning the 2018 reassessment order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128197 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 17-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 31-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 143(3); 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.538/Kol/2023 Assessment year: 2011-12 Arora Matthey Ltd...........................................................................Appellant 166, Netaji Subhash Chandra Bose Road, Regent Park, Kolkata-700040. [PAN: AACCA4758N] vs. DCIT, Circle-11(1), Kolkata...........................................................Respondent Appearances by: Shri Yash Khattry, CA, appeared on behalf of the appellant. Shri Umakanta Dhrupati, DR, appeared on behalf of the Respondent. Date of concluding the hearing : September 18, 2023 Date of pronouncing the order : September 18, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 23.09.2022 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. counsel for the assessee has brought our attention to the impugned order of the CIT(A) to submit that the ld. CIT(A) has dismissed the appeal of the assessee in a mechanical manner without application of mind. 3. It is noted that the ld. CIT(A) dismissed the appeal of the assessee observing that the appeal of the assessee has already been decided vide CIT(Appeals)-4, Kolkata’s order in Appeal No.203/CIT(A)- I.T.A No.538/Kol/2023 Assessment year: 2011-12 Arora Matthey Ltd 2 4/Kol/C.11(1)/2016-17 dated 25.09.2017. The ld. counsel has submitted that the said appeal as mentioned by the CIT(A) was against the original assessment order passed u/s 143(3) of the Act dated 13.03.2015. Thereafter, the case of the assessee was reopened u/s 147 of the Act and assessment order u/s 147/143(3) of the Act was passed on 30.11.2018 against which the assessee has preferred appeal before the CIT(A) which has been dismissed by the ld. CIT(A) by the impugned order dated 23.09.2022 by referring to the old order dated 25.09.2017 in respect to the appeal against original assessment order dated 13.03.2015. The ld. CIT(A) failed to take note of the fact that the present appeal before the CIT(A) was against the assessment order dated 30.11.2018, which was passed by the Assessing Officer even after the earlier appellate order dated 25.09.2017. The facts on the file are apparent that the ld. CIT(A) mistook the earlier order dated 25.09.2017 pertaining to the appeal against reassessment order dated 30.11.2018 passed u/s 147 of the Act. In view of this, the impugned order of the CIT(A) is not sustainable in the eyes of law and the same is accordingly set aside and the matter is restored to the file of the CIT(A) with a direction to decide the appeal of the assessee on merits which has been preferred against the assessment order dated 30.11.2018. 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 18 th September, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 18.09.2023. RS I.T.A No.538/Kol/2023 Assessment year: 2011-12 Arora Matthey Ltd 3 Copy of the order forwarded to: 1. Arora Matthey Ltd 2. DCIT, Circle-11(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches