SUBIR ROY,KOLKATA vs. DCIT, CIRCLE 43, KOLKATA, KOLKATA

ITA 1970/KOL/2026Status: DisposedITAT Kolkata16 September 2026AY 2013-20145 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer failed to fulfill the conditions laid down under Section 147 for reopening the assessment, as the reasons recorded did not mention any failure on the part of the assessee to disclose material facts.

What were the facts?

The assessee's case was reopened for AY 2013-14, leading to an addition of Rs. 6,57,500/- under Section 50C. The CIT(A) dismissed the assessee's appeal against this addition.

What were the issues?

Whether the reopening of assessment under Section 147 was valid without establishing the assessee's failure to disclose material facts. Whether the addition under Section 50C was justified in the absence of valid reopening.

Which sections of the Income-tax Act were involved?

Section 147,Section 50C,Section 143(3),Section 148,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri S.M. Surana & Shri Sunil Surana
For Respondent: Shri Nilkanta Chakraborty, Sr. DR
Hearing: 24.08.2026Pronounced: 16.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 26.03.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2013-14. 2. Brief facts of the case are that, Assessee is an individual, filed return of income for the year under consideration declaring total income of Rs.14,43,423/-. The case was selected for scrutiny for the A.Y. 2013-14 and an Assessment Order came to be passed u/s 143(3) of the Act on 29.03.2016. The case of the Assessee was reopened and notice u/s 148 of the Act came to be issued on 31.03.2021 and an Subir Roy; A.Y: 2013-14 Assessment Order came to be passed

The order continues below.

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