NIMCHA COLLIERY EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,ASANSOL vs. INCOME TAX OFFICER, WARD-1(1), ASANSOL

PDF · subscribers
ITA 1835/KOL/2025Status: DisposedITAT Kolkata13 August 2026AY 2018-20193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the PCIT had passed the impugned order without providing a proper opportunity of being heard to the assessee. Therefore, the matter was restored to the PCIT for a fresh decision after providing an opportunity to the assessee.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act. The PCIT had restored an issue to the Assessing Officer for re-computation of income.

What were the issues?

Whether the PCIT's order under Section 263 was passed without affording a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 263,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH,

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

For Appellant: Shri Abhijeet Banerjee, AR
For Respondent: Shri Abdul Hakeem, CIT DR
Hearing: 10.08.2026Pronounced: 13.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1835/KOL/2025 Assessment Year: 2018-19

Nimcha Colliery Employees Vs. ITO, Ward-1(1), Asansol Cooperative Credit Society Limited Bidhanbag, Asansol, West Bengal-713337 [PAN: AABAN8176C] APPELLANT RESPONDENT Appellant by : Shri Abhijeet Banerjee, AR Respondent by : Shri Abdul Hakeem, CIT DR Date of hearing : 10.08.2026 Date of Pronouncement : 13.08.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: This Appeal is filed by the Assessee against the order of the Principal Commissioner of Income Tax, Asansol (‘Ld. PCIT’ for short) dated 04.02.2025, passed u/s 263 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2018-19.

2.

There is a delay of 14 days in filing the Appeal. The Assessee filed an application for condonation of delay. For the reasons stated therein the application for condonation of delay, the delay of 21 days in filing the present Appeal is hereby condoned.

ITA No.1835/Kol/2025 Nimcha Colliery Employees Cooperative Credit Society Limited; A.Y: 2018-19 3. Brief facts of the case are that, an Assessment Order came to be passed on 30.03.2023 u/s 147 r.w.s. 144 of the Act at assessed income at Rs.20,32,502/-. The Ld. PCIT by exercising power conferred u/s 263 of the Act, issued show cause notice and ultimately passed an order u/s 263 of the Act on 22.05.2025 by restoring the issue involved in the Assessment to the issue to the Assessing Officer directing the Assessing Officer to re-compute the income of the Assessee at Rs.28,73,362/- for A.Y. 2018-19. Aggrieved by the Order of the Ld. PCIT dated 04.02.2025, Assessee preferred the present Appeal.

4.

At the outset, the Learned Counsel for the Assessee submitted that, the Ld. PCIT has passed the order impugned without providing any opportunity of being heard to the Assessee. Thus, prayed for restoring the issue to the file of the Ld. CIT(A) for passing the order afresh after providing opportunity of being heard to the Assessee.

5.

Per contra, the Ld. DR relying on the order impugned, sought for dismissal of the Appeal.

6.

We have heard the parties and perused the material on record. It is evident from the order impugned that the Ld. PCIT has not provided proper opportunity to the Assessee. The Ld. AR has not made any

ITA No.1835/Kol/2025 Nimcha Colliery Employees Cooperative Credit Society Limited; A.Y: 2018-19 submission on the merits of the case and only prayed to remand the matter to the file of the Ld. PCIT for deciding afresh. Recording the submission made by the Ld. AR, we restore the issue to the file of the Ld. PCIT with a direction to the Ld. PCIT to provide opportunity of being heard to the Assessee and pass a fresh order u/s 263 of the Act in accordance with law.

7.

In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 13.08.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13.08.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

(MANISH BHOI) DEPUTY REGISTRAR KOLKATA BENCHES, KOLKATA

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →