SUNIL KAYAN,KOLKATA vs. I.T.O., WARD - 36(1), KOLKATA

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ITA 1287/KOL/2026Status: DisposedITAT Kolkata14 August 2026AY 2013-20144 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to remit the present appeal to the CIT(A). The CIT(A) was directed to pass a consolidated order for both the pending appeal and the appeal being remitted.

What were the facts?

The assessee filed an appeal against an order passed under Section 154 of the Income-tax Act. Another appeal concerning the same assessment year, arising from an order under Section 147 read with Section 144, was already pending before the CIT(A).

What were the issues?

Whether to consolidate appeals related to different sections of the IT Act for the same assessment year before the CIT(A) for a comprehensive adjudication.

Which sections of the Income-tax Act were involved?

Section 154,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No.1287/KOL/2026 Assessment Year: 2013-14 Sunil Kayan............................................................................................................Appellant 8, Lyons Range, Dalhousie, Kolkata- 700001 [PAN No. AGDPK5151F] Vs. ITO, Ward 36(1),..................................…………..…………………....…...…….Respondent Kolkata- 700107- Appearances by: Manoj Kataruka, Adv., appeared on behalf of the Appellant. Praveen Das Chowdhury, (Sr. D.R),appeared on behalf of the Respondent. Date of concluding the hearing : July 15, 2026 Date of pronouncing the order : August 14 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 06.03.2026 of the National Faceless Appeal Centre (NFAC), passed under Section 154 of the Assessment Year 2013-14of the Income-tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The Ld. AR submits that the present appeal has been filed against order passed u/s 154 and his further submission is that an another appeal against the order u/s 147 read with section 144 for the same assessment year is pending before the CIT(A) for adjudication so his prayer is that his present appeal be

ITA No.1287/Kol/2026 Assessment Year- 2013-14 remitted back to the file of the CIT(A) for passing an order with the appeal pending against the order u/s 147 read with section 144 of the IT Act.

The Ld. DR did not raise any objection.

3.

Upon hearing the submission of the counsel of the respective parties and on perusal of the notice issued u/s 250 from the IT Department, we find that one appeal against the order u/s 147 read with section 144 for the same assessment year against the same assessee is pending before the CIT(A) for adjudication. The present appeal relates to the order passed u/s 154 for the same assessment year. Hence, we are remitting the present appeal to the file of the CIT(A) with a direction to pass an order together with the appeal pending against the order u/s 147 read with section 144 of the Act.

In the result, the appeal of the assessee is allowed for statistical purpose.

Kolkata, the 14th August , 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member

DC Dated: 14 .08.2026. 2

ITA No.1287/Kol/2026 Assessment Year- 2013-14

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

//True copy// By order Deputy Registrar, Kolkata Benches

ITA No.1287/Kol/2026 Assessment Year- 2013-14

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