ROY & ROY CONSTRUCTION,KOLKATA V. ITO, WARD 25(1), , KOLKATA

ITA 1018/KOL/2025

AI Insights

The case involves Roy and Roy Construction appealing against an order from the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2018-2019. The appeal was initially dismissed due to an inadvertent error in the Appeal Reference Number (ARN) mentioned by the assessee, which related to a reassessment appeal instead of the original appeal. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and mistakenly used the ARN for the reassessment appeal in their withdrawal and subsequent filings. The Tribunal found that this error led to the improper dismissal of the appeal and thus restored it for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772206 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: SDDHARTH AGARWAL
• Section: 147; 143(3); 69C

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1018/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) Roy and Roy Construction, E/4, 50, Chanditala Lane, Regent Park, Kolkata-700040 Vs ITO Ward-25(1), Kolkata PAN No. :AAOFR 6249 J (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Sddharth Agarwal, Advocate रधजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR सुनवाई की तारीख / Date of Hearing : 11/08/2025 घोषणा की तारीख/Date of Pronouncement : 28/08/2025 आदेश / O R D E R Per Pradip Kumar Choubey, JM : The assessee has filed the instant appeal against the order dated 07.03.2025, passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2018-2019. 2. Ld. AR instead of arguing into the merit of the case has only prayed that the appeal of the assessee be restored to the file of ld.CIT(A) as the ld.CIT(A) has dismissed the appeal of the assessee on the basis of reply filed by the assessee wherein ARN was inadvertently mentioned relating to the reassessment appeal. Ld. AR submitted that the assessee has opted the Scheme of The Direct Tax Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS 2024’) against appeal reference No.NFAC/2017-18/1009008 but it was inadvertently mentioned as NFAC/2017-18/10226824. Ld. AR has also filed his written submission before us which reads as under :- Printed from counselvise.com ITA No.1018/KOL/2025 2 Before the Income Tax Appellate Tribunal \"D\" Bench, Kolkata In the matter of: Rey & Rov Construction Vs. ITO, Ward 25(1), Kolkata IT.A. No.-1018/Kol/2025 Assessment Year: 2018-19 Date of Hearing: 14.08.2025 1. The appellant company filed its original return of income for the assessment year under consideration on 25.10.2018 declaring total income of Rs. 58,54,214/- (Refer Annexure A). 2. Subsequently, assessment order under section 143(3) read with section 144B of the Act was passed on 27.09.2021 assessing total income at Rs. 1,51,66,381/-, after making addition of Rs. 92,15,000/- under section 56(2)(x) of the Act on account of difference between stamp value and actual value of consideration paid for purchase of property (Refer Annexure B). Being aggrieved with the said additions, the appellant company had filed appeal before CIT(A) on 08.10.2021 ('the original appeal') (Refer Annexure C) being Appeal No. NFAC/2017- 18/1009008 as evident from notice issued under section 250 of the Act (Refer Annexure D). 3. Subsequently, assessment order under section 147 read with section 144B of the Act was passed on 28.02.2023 assessing total income at Rs. 2,56,01,160/- after making addition under section 69C of the Act amounting to Rs. 1,04,34,777/- (Refer Annexure E). Being aggrieved with the said additions, the appellant company had filed appeal before CIT(A) on 27.03.2023 ('the reassessment appeal') (Refer Annexure F), being Appeal No. NFAC/2017-18/10226824 as evident from notice issued under section 250 of the Act (Refer Annexure G). 4. Both the original appeal and reassessment appeal were pending before CIT(A) as on 22.07.2024. 5. VSVS against original appeal Form I under VSVS (Refer Annexure H) Subsequently, the appellant filed application in Form-1 under the Scheme of \"The Direct Tax Vivad Se Vishwas Scheme 2024\" on 29.01.2025 as notified by the Central Government. The said application was filed in connection with the additions made in the assessment order passed under section 143(3) read with section 144B of the Act was passed on 27.09.2021. In the said application form, the appellant had correctly mentioned the details of order by which tax arrear determined and details of pending appeal. However, the assessee had inadvertently mentioned the Appeal Reference Number (ARN) as NFAC/2017-18/10226824 instead of NFAC/2017-18/1009008. Printed from counselvise.com ITA No.1018/KOL/2025 3 b. Form 2 under VSVS (Refer Annexure 1) The Ld. PCIT-9 also issued Form 2 on 13.02.2025, wherein it was mentioned that amount of Rs. 15,38,280/- was payable by the assessee for the instant matter after adjusting amount already paid. Form-3 under VSVS (Refer Annexure J) Thereafter, the assessee withdrawn the appeal filed before CIT(A) on paid the said amount of Rs. 15,38,280/- and filed Form 3 under VSVS on 27.02.2025. While withdrawing the appeal also, the assessee had inadvertently mentioned the ARN as NFAC/2017-18/10226824 instead of NFAC/2017- 18/1009008. d. Form-4 under VSVS (Refer Annexure K) Subsequently, the appellant had received Form 4 under VSVS wherein date of filing appeal and amount of tax arrears was mentioned of original appeal. However, ARN was mentioned related to the reassessment appeal i.e., NFAC/2017- 18/10226824 instead of NFAC/2017-18/1009008. 6. Appellate order against the reassessment appeal The order against which the appeal has been filed before the Hon'ble ITAT Kolkata in ITA No. 1018/Kol/2025 (Refer Annexure L) Ld. CIT(A) vide its order dated 07.03.2025 had dismissed the appeal of the assessee on the basis of reply filed by the assessce on 27.02.2025 (wherein ARN was inadvertently mentioned related to the reassessment appeal i.e., NFAC/2017- 18/10226824 instead of NFAC/2017-18/1009008. 3. On the other hand, ld. Sr.DR vehemently supported the orders of the lower authorities. 4. We have perused the order of the ld. CIT(A) and found that the ld.CIT(A) has dismissed the appeal of the assessee on the ground that the assessee has filed withdrawal application as he has opted for VSVS Scheme, 2024. We have gone through the written submission filed by the ld.AR which has been extracted hereinabove. Keeping in view the submissions as discussed above, we restore the appeal of the assessee Printed from counselvise.com ITA No.1018/KOL/2025 4 before the ld.CIT(A) with a direction to pass a fresh order after hearing the assessee without taking into the effect that assessee has opted VSVS Scheme, 2024 which was not in concerned with this appeal. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28/08/2025 Sd/- (RAJESH KUMAR) Sd/- (PRADIP KUMAR CHOUBEY) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 28/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "