BALAJEE HITEC ROLLING PVT. LTD.,LUV KUSH TOWER, PHULWARI, PATNA vs. DEPUTY COMMISSIONER OF INCOME TAX, AAYKAR BHAWAN, KOLKATA

ITA 1371/KOL/2026Status: DisposedITAT Kolkata23 September 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the PCIT's order was passed ex-parte as the assessee failed to respond to hearing notices. In the interest of justice, the Tribunal set aside the PCIT's order and restored the matter to the PCIT for a decision on merits after considering the assessee's explanations.

What were the facts?

The assessee challenged revisionary proceedings initiated by the PCIT under Section 263 concerning the allowance of Gaushala rent expenses. The PCIT alleged these expenses were personal and allowed without verification by the Assessing Officer.

What were the issues?

Whether the PCIT correctly exercised revisionary powers under Section 263 when the assessee was not given an opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri George Mathan & Shri Gopalan Gurusamy

Per Gopalan Gurusamy, AM: This is an appeal preferred by the assessee against the order of the Ld. Principal Commissioner of Income Tax, Central, Kolkata-2, Kolkata (hereinafter referred to as the “Ld. PCIT”] passed u/s 263 of the Act dated 10.03.2026 for the AY 2020-21. 2. This appeal of the assessee challenges the initiation of revisionary proceedings under sec. 263 by the PCIT Central vide order 10-3-2026. It was contended that the PCIT proceeded on the allegation that the expenses under the head Gaushala rent of Rs.14,49,000/-was of personal nature and was allowed by the Assessing officer without verification. It was contended th

The order continues below.

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