ANSAR ALI MOLLA,KOLKATA vs. ITO, WARD 50(1), KOLKATA, KOLKATA

ITA 2120/KOL/2026Status: DisposedITAT Kolkata23 September 2026AY 2017-20183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) erred by not deciding the correct assessment order. Therefore, the CIT(A)'s order was set aside.

What were the facts?

The assessee appealed to the CIT(A) against an assessment order. However, the CIT(A) mistakenly decided a previous assessment order that had already been set aside, instead of the impugned order.

What were the issues?

Whether the CIT(A) correctly adjudicated the appeal by deciding a set-aside assessment order instead of the impugned one.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Ms. Nilofer Praveen, AR
For Respondent: Shri Soumitra Ghosh, Addl. Sr. DR
Hearing: 22.09.2026Pronounced: 23.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 25.05.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. The solitary grievance of the Assessee that during the second round of Appeal before the CIT(A), the Ld. CIT(A) instead of deciding the impugned assessment order thereon dated 12.11.2025, considered and decided the previous assessment order dated 24.12.2019, which has already been set aside and the same was non-est. The Learned Counsel for the Assessee further submitted that the Ld. CIT(A) should Ansar Ali Molla; A.Y.: 2017-18 have decide

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →