SAHARA UNIVERSAL MININGS CORPORATION LIMITED,KOLKATA vs. A.D.I.T., CIRCLE - 7(1), KOLKATA, KOLKATA
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Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA
Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar
ITA No. 707/KOL/2022 Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 707/KOL/2022 Assessment Year: 2013-2014 Sahara Universal Minings Corporation Ltd.,Appellant Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata-700071 [PAN: AALCS3315G] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Pratyush Jhunjhunwala, A.R. and Shri Uttam Sarma, Advocate, appeared on behalf of the assessee Shri G. Hukugha Sema, CIT, appeared on behalf of the Revenue Date of concluding the hearing : February 23, 2023 Date of pronouncing the order : February 23, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14.10.2022 passed for A.Y. 2013-14.
Before adverting to the submissions of the ld. Counsel for the assessee and appreciating the facts, we deem it appropriate to take note of the complete order of the ld. CIT(Appeals), which reads as under:- 1
ITA No. 707/KOL/2022 Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited
ITA No. 707/KOL/2022 Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited
The ld. Counsel for the assessee, at the very outset, submitted that against an assessment order passed under section 147/143(3) dated 30.12.2016, an appeal was instituted before the ld. CIT(Appeals) on 27.01.2017. It was numbered as under:- Appeal No. 331/CIT(A)-7/Kol/Circle-8(2)/17-18 3
ITA No. 707/KOL/2022 Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited
He further contended that this appeal was decided on 29.12.2017. The ld. Counsel for the assessee has placed on record copy of the ld. CIT(Appeals)’s order before us and for the facility of reference, we take note of the first page of this order, which reads as under:-
ITA No. 707/KOL/2022 Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited
The ld. Counsel further submitted that since appeal has already been decided by the ld. 1st Appellate Authority, therefore, cognizance on a decided appeal taken by the ld. CIT(Appeals) is an erroneous step. When this fact was brought to the notice of ld. CIT(Appeals), then ld. CIT(Appeals) instead of dropping the proceeding and treating the proceeding as redundant concluded in the last line that appeal is dismissed as withdrawn for statistical purpose. The apprehension of the ld. Counsel for the assessee is that it may creates some problem for the assessee qua the original order dated 29.12.2017. Therefore, he submitted that basically this impugned order be set aside and it is to be held that dispute stands resolved by an order dated 29.12.2017.
We find force in his contention and in order of buttress this contention, we have reproduced the impugned order as well as first page of the order dated 29.12.2017. After considering the above, the appeal of the assessee is treated as allowed. The order of the ld. CIT(Appeals) is set aside. For statistical purposes, in the record of the ld. CIT(Appeals), it is to be recorded that cognizance taken by Faceless Authority on the appeal of the assessee for A.Y. 2013-14 is to be construed as dropped.
ITA No. 707/KOL/2022 Assessment Year: 2013-2014 Sahara Universal Minings Corporation Limited 6. In the result, the appeal of the assessee is allowed. Order pronounced in the open Court on 23rd February, 2023.
Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 23rd day of February, 2023 Copies to : (1) Sahara Universal Minings Corporation Ltd. Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata-700071 (2) Assistant Commissioner of Income Tax, Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi; 4) Commissioner of Income Tax- ; (5) The Departmental Representative (6) Guard File TRUE COPY By order
Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.
