JANHAVI PROMOTERS PVT. LTD.,HOWRAH V. D.C.I.T., CIRCLE - 13(1), KOLKATA

ITA 1803/KOL/2024

AI Insights

The case involves Janhavi Promoters Pvt. Ltd., the appellant, contesting an order from the Ld. Commissioner of Income Tax (Appeal)-5, Kolkata, for the Assessment Year 2015-16. The primary contention was the incorrect previous year mentioned in the assessment order and the failure of the CIT(A) to provide the correct appellate order for the specified assessment year, instead uploading an order for AY 2012-13. The Tribunal noted the repeated failures of the department to provide the correct documents and directed the CIT(A) to issue a proper, speaking order for AY 2015-16.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33166 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1803/KOL/2024 Assessment Year: 2015-16 Janhavi Promoters Pvt. Ltd. ………….. Appellant C/o Narendra Goyal & Co., 16, N. S. Road, 2nd Floor, Kolkata-700001. (PAN: AABCJ8764G) Vs. DCIT, Circle-13(1), Kolkata .............. Respondent Appearances: Appellant represented by: Shri Giridhar Dhelia, Advocate Respondent represented by: Shri Guru Bhashyam, CIT, DR Date of concluding the hearing : 22.01.2025 Date of pronouncing the order : 22.01.2025 ORDER Per Sanjay Garg, Judicial Member: The captioned appeal has been preferred by the assessee against the order dated 10.07.2018 of the Ld. Commissioner of Income Tax (Appeal)-5, Kolkata [hereinafter referred to as Ld. ‘CIT(A)’] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2015-16. 2. The peculiar facts of the present case are that the impugned order u/s. 143(3) of the Act was passed by the Assessing Officer on 28.12.2017. Though the assessment year mentioned in the assessment order is AY 2015-16, however, the previous year has been mentioned as 2013-14 instead of 2014- 15. The Assessing Officer assessed the income of the assessee at Rs.39,90,93,360/- against returned income of Rs.63,59,526/-. Being aggrieved by the said order of the Assessing Officer, the assessee preferred appeal before the Ld. CIT(A). It was shown on the portal that vide impugned order, the Ld. CIT(A) has dismissed the appeal of the assessee. However, I.T.A. No.: 1803/KOL/2024 Janhavi Promoters P. Ltd. AY : 2015-16 Page 2 of 3 instead of uploading the order for assessment year under consideration i.e. AY 2015-16 the ld. CIT(A) uploaded the appellate order for AY 2012-13. In this respect, the following observations were made by the Tribunal vide order dated 04.09.2024, which reads as under: “An application for early hearing has been moved by the assessee. Heard on the application. The ld. counsel for the assessee has submitted that on the one hand, the Department is pressing hard for the recovery of the tax demand, whereas, the assessee has not been provided the copy of the impugned order of the CIT(A). That at the Income Tax portal, the CIT(A) has uploaded the copy of the appellate order for assessment year 2012-13, instead of appellate order for assessment year 2015-16. The ld. counsel has further demonstrated from the record that the assessee has made several efforts to get the copy of the impugned order of the CIT (A). The ld. counsel in this respect has invited our attention to the various applications made on the Grievance Portal of the Department as well as the applications moved under RTI Act. The ld. counsel has also invited our attention to the grievance raised on the CPGRAMS (Prime Minister's grievance portal). However, despite so many applications made, the copy of the impugned order of the CIT(A) has not been supplied to the assessee and on the other hand, the Department is adopting coercive action to recover the tax demand. Considering the aforesaid grievance of the assessee, the application for early hearing is allowed and the appeal is fixed for hearing for today itself. As submitted by the ld. AR, in this case, on the one hand, the ld. CIT(A) has shown on the portal, the dismissal of the appeal of the assessee and on the other hand, despite several requests, no copy of the impugned order of the CIT (A) has been supplied to the assessee. In view of this, the ld. DR is directed to get a report from the Department in this respect, call for and produce the record of the appellate proceedings and supply the copy of the order of the CIT (A), if any, to the assessee by the next date of hearing. Adjourned to 23.09.24. The matter is kept as part-heard.” 3. Though the department has been given opportunity many a times to give a report as to whether the appellate order for the assessment year under consideration has been passed or not by the Ld. CIT(A) and if passed to supply the copy of the said order to the assessee. However, no information has been provided by the department. It appears that the Ld. CIT(A) has not passed the order relating to the appeal of the assessee for assessment year under consideration. In view of this, the matter is restored to the file of the Ld. CIT(A) with a direction to pass a speaking order in respect of the appeal of the assessee for AY 2015-16. This appeal of the assessee is treated as allowed for statistical purposes. I.T.A. No.: 1803/KOL/2024 Janhavi Promoters P. Ltd. AY : 2015-16 Page 3 of 3 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on 22nd January, 2025. Sd/- Sd/- [Rakesh Mishra] [Sanjay Garg] Accountant Member Judicial Member Dated: 22.01.2025 J.Dey (Sr. P.S.) Copy of the order forwarded to: 1. Assessee : Janjavi Promoters Pvt. Ltd. 2. Revenue : DCIT, Circle-13(1), Kolkata 3. CIT(A)-5, Kolkata. 4. CIT 5. DR, ITAT, Kolkata 6. Guard File. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata "