THE INCOME TAX OFFICER, WARD- 3(1), GANGTOK, GANGTOK V. KAILASH AGARWAL, GANGTOK

MA 90/KOL/2025

AI Insights

The case involves multiple Miscellaneous Applications (MAs) filed by the Income Tax Officer, Ward-3(1), Gangtok, against Kailash Agarwal, concerning various assessment years. The MAs were based on the grounds that the necessary documents to prove income generation within the state of Sikkim were not made available to the Assessing Officer (AO) by the assessee, leading to erroneous conclusions by the CIT(A) and ITAT in previous orders. The tribunal, after reviewing the submissions and documents, upheld the previous decisions, finding no procedural or factual errors that warranted a review under section 254 of the Income Tax Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774613 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 24-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MA No. 90/Kol/2025 (Arising out of ITA No. 1458/Kol/2023) (Assessment Year 2017-18) MA No. 91/Kol/2025 (Arising out of ITA No. 1459/Kol/2023) (Assessment Year 2013-14) MA No. 92/Kol/2025 (Arising out of ITA No. 1461/Kol/2023) (Assessment Year 2016-17) & MA No. 93/Kol/2025 (Arising out of ITA No. 1462/Kol/2023) (Assessment Year 2018-19) The Income Tax Officer, Ward-3(1), Gangtok, Aayakar Bhawan, Bhanupath, Near White Memorial Hall, Gangtok, Sikkim - 737103 ………………………………Applicant vs. Kailash Agarwal, C/o J P Enterprise, Denzong Cinema Road, Gangtok, Sikkim - 737101 [PAN: AOMPA4461M] ..….............................. Respondent Appearances by: Assessee represented by : A.N. Chatterjee, FCA Argha Mitra, FCA Department represented by : S.B. Chakraborthy, Sr. DR Date of concluding the hearing : 29.08.2025 Date of pronouncing the order : 02.09.2025 Printed from counselvise.com 2 MA Nos. 90-93/Kol/2025 Kailash Agarwal O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These MA’s arises from ITA No. 1458/Kol/2023, ITA No. 1459/Kol/2023, ITA No. 1460/Kol/2023 and ITA No. 1462/Kol/2023. For the sake of convenience, the MA No. 91/Kol/2025 for AY 2013-14 is taken as the lead case. In this case, the grounds of MA (91/Kol/2025) are as under: “The decision of the Hon'ble ITAT & Ld. CIT(A) is not acceptable for the following reasons: The original documentation to support the generation of income from within Sikkim was never made available to the AO by the assessee for verification and examination, in absence of which the conclusion drawn by the Hon'ble CIT(A) in his order dated 02.11.2023 & Hon'ble ITAT in the order dated 23.09.2024 should not be factually and procedurally correct. It may be examined whether this infirmity in the order passed by the Hon'ble ITAT should be a matter taken up in MA (Miscellaneous Application) to restore the matter for verification by the AO.” 2. The Ld. DR stated that there is an error in the ITAT’s order to the extent that necessary documents to prove that income was actually generated within the state of Sikkim was never made available to the AO by the assessee and thus, the conclusion drawn on that basis by the Ld. CIT(A) was erroneous and consequently supporting of such findings by the ITAT was also erroneous. 2.1 The Ld. AR relied on the findings in the ITAT orders. 3. We have carefully considered the documents before us and the submissions of Ld. DR/AR. We find that on facts the Ld. CIT(A) had given a finding in favour of the assessee which has been supported and confirmed by the ITAT. We find detect no error in the order which deserves to be rectified u/s 254 of the Income Tax Act, 1961 (hereafter “the Act”). Accordingly, MA No. 91/Kol/2025 is dismissed. The decision in MA No. 91/Kol/2025 shall apply mutatis mutandis Printed from counselvise.com 3 MA Nos. 90-93/Kol/2025 Kailash Agarwal to MA No. 90/Kol/2025, MA No. 92/Kol/2025 and MA No. 93/Kol/2025. 4. result, these MAs filed by the Revenue are dismissed. Order pronounced on 02.09.2025 Sd/- Sd/- (George Mathan) (Sanjay Awasthi) Judicial Member Accountant Member Dated: 02.09.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. The Appellant 2. The Respondent 3. CIT(A)- 4. CIT- 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com 4 MA Nos. 90-93/Kol/2025 Kailash Agarwal Printed from counselvise.com "