ULLAHAS NANDINI UDYOG PVT. LTD.,HOWRAH V. ITO, CIRCLE-13(1), KOLKATA

ITA 177/KOL/2025

AI Insights

Ullahas Nandini Udyog Pvt. Ltd. appealed against the orders of the Commissioner of Income Tax (Appeals) - NFAC, Delhi, which had dismissed their earlier appeals as infructuous, mistakenly treating them as covered under the Vivad Se Vishwas Scheme (VSVS). The Tribunal noted that the assessee had not opted for VSVS concerning the disputed assessment orders for the assessment years 2012-13 and 2014-15. The Tribunal found merit in the assessee's argument that the CIT(A) had erred in dismissing the appeal without considering the correct application of VSVS. Consequently, the Tribunal restored the matter to the CIT(A) for a fresh decision after proper consideration of the assessee's submissions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298603 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Unexplained investment
• Section: 148; 144; 250; 69

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Įी राजेश क ुमार, लेखा सटèय एवं Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय क े सम¢ [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 176 & 177/Kol/2025 Assessment Years: 2012-13 & 2014-15 Ullahas Nandini Udyog Pvt. Ltd. (PAN: AABCU 0748 D) Vs. DCIT, Circle-13(1), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 27.03.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 16.04.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Miraj D Shah, A.R For the revenue / राजèव कȧ ओर से Shri Sailen Samadder, Sr. D.R ORDER / आदेश Per Pradip Kumar Choubey, JM: These are the appeals preferred by the assessee against the separate orders of Commissioner of Income Tax (Appeals)- NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 20.05.2022 & 27.03.2024 for AY 2012-13 & 2014-15 respectively. 2 I.T.A. No. 176 & 177/Kol/2025 Assessment Years: 2012-13 & 2014-15 Ullahas Nandini Udyog Pvt. Ltd. In both the appeals issues are common hence taken up together for disposal. We shall take in ITA NO. 176/Kol/2025 for AY 2012-13 as a lead case. 2. It appears from the report of the registry that the appeal has been filed after a delay of 7 days for this the assessee has filed condonation petition., which are as follows- “1.a) Appellant company filed its original return of income on 26.09.2012 disclosing total income Rs. 34,24,893/-. The return was selected for scrutiny and assessment was completed at a total income of Rs. 3,39,30,550/-. b) Appellant settled this disputed addition in original assessment and penalty imposed thereunder by filing application under VSVS on 18.03.2021. c) Said application under VSVS was accepted and Form No. 5 was issued by Ld. PCIT-5, Kolkata on 03.03.2022. 2. a) Assessment of the appellant was reopened on the basis of information about investment in landed property and notice u/s 148 was issued. b) Assessment was completed u/s 147/144 on 02/12.2019 by making addition of Rs. 3,85,00,000/- as unexplained investment u/s 69 of the Act. c) Appellant filed appeal before Ld. CIT(A) on 31.01.2020 against the above addition. d) Ld. CIT(A)-NFAC has disposed off this appeal on 20.05.2022 as infructuous erroneously treating the application filed on 18.03.2021 under VSVS as if filled for disputed additions being subject matter of this appeal. 3. This way the disposal of this appeal as infructuous was wrong on the part of the Ld. CIT(A), NFAC vide order u/s 250 dated 20.05.2022. 4. Appeal order dated 20.05.2022 was not received in the registered e-mail of the appellant. 5.On pressure for payment of the arrear demand from the assessing officer, appellant stated about pendency of appeal. On that occasion it came to knowledge that the appeal is disposed off as infructuous. 6.However, on looking to the online portal, after log-in, it transpired that appeal was disposed off an infructuous on 20.05.2022. 7. Since the order u/s 250 dated 20.05.2022 was not received by appellant in its regular e-mail appellant has no knowledge about the disposal of the appeal as per above order. It came to notice very recently on 16.11.2024 and appellant has taken step to file the appeal immediately and have paid the ITAT appeal fees on 16.11.2024 itself. 8. The date of receipt of order/ coming into knowledge is 16.11.2024. Appellant paid the ITAT appeal fees immediately on 16.11.2024. The due date to file the appeal was 15.01.2025. 3 I.T.A. No. 176 & 177/Kol/2025 Assessment Years: 2012-13 & 2014-15 Ullahas Nandini Udyog Pvt. Ltd. 9. The appellant is involved in construction related activities and operating from Burdwan. Due to same business operational problem, director of company could not move to Kolkata for signing and verification of appeal papers. This caused delay of 7 days in submitting the appeal. We pray your Honor to kindly condone the delay of 7 days and admit the appeal for hearing and oblige.” On perusal of the condonation petition, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned. 3. The Ld. Counsel appeared on behalf of the assessee has without entering into the merit of the case only submitted that the order passed by the Ld. CIT(A) is erroneous by saying that the assessee opted for VSVS ignoring the reality that VSVS was preferred against the assessment order u/s 144 of the Act dated 29.03.2015 and the appeal was instituted on 15.05.2015 for AY 2012-13. The present appeal was instituted on 31.01.2020 against assessment order u/s 144/147/144 of the Act dated 02.12.2019 for AY 2012-13 and the assessee did not opt VSVS against the said order. He has filed a petition with this effect. 4. The Ld. D.R did not raise any objection in sending back to the file of the Ld. CIT(A) for fresh adjudication. 5. We have perused the petition filed by the assessee which is as under: i) The above appeal has been preferred against the order Ld. CIT(A) dated 20.05.2022 wherein the appeal was dismissed on the grounds that the assessee has opted for VSVS scheme, 2020. ii) It is submitted that the appellant dismissed by the Ld. CIT(A) was instituted on 31.01.2020 against the assessment order u/s 144/147/144 of the Act dated 02.12.2019 for AY 2012-13. iii) the Vivad Se Viswas preferred was against the assessment order u/s 144 of the Act dated 29.03.2015 and the appeal was instituted on 15.05.2015 for AY 2012-13.” It is important to mention here that appeal of the assessee before the CIT(A) has been dismissed taking the ground that the assessee opted VSVS which the assessee has denied by filing the petition. Keeping in view the above facts the appeal of the assessee is restored back to the file of Ld. CIT(A) for fresh adjudication after hearing the assessee. 4 I.T.A. No. 176 & 177/Kol/2025 Assessment Years: 2012-13 & 2014-15 Ullahas Nandini Udyog Pvt. Ltd. In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order is pronounced in the open court on 16th April, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 16th April, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Ullahas Nandini Udyog Pvt. Ltd., Lake Land Country Club, Duplex 10C, P. S. Domjur, Munshidanga, Bally, Jagachha, Howrah-711403 (WB) 2. Respondent – DCIT, Circle-13(1), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "