GUPTA HOLDINGS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 7(1),, KOLKATA

PDF · subscribers
ITA 2084/KOL/2025Status: DisposedITAT Kolkata30 July 2026AY 2013-20143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not make full compliances before the Assessing Officer, and the Assessing Officer, as well as the CIT(A), did not properly consider the assessee's submissions and evidence. Therefore, the matter was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee's appeal against the CIT(A)'s order, which dismissed their appeal against an assessment order passed under Section 147 r.w.s. 144B, was heard. The assessee contended that the Assessing Officer did not consider their reply and the CIT(A) also failed to decide all grounds of appeal.

What were the issues?

Whether the assessment order and the CIT(A)'s order were passed without proper consideration of the assessee's submissions and evidence, necessitating a de novo assessment.

Which sections of the Income-tax Act were involved?

Section 147,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 RAKESH MISHRA

For Appellant: Shri Anil Kochar, AR
For Respondent: Shri Nicholas Murmu, Addl. CIT, Sr. DR
Hearing: 29.07.2026Pronounced: 30.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.2084/KOL/2025 Assessment Year: 2013-14

Gupta Holdings Private Limited Vs. ITO Ward-7(1), Kolkata Mathuresh Sadan, 26, P.K. Tagore Street, Nutan Bazar, Rajbari Room No.17, Kolkata West Bengal-700006 [PAN: AAACG9669G] APPELLANT RESPONDENT Appellant by : Shri Anil Kochar, AR Respondent by : Shri Nicholas Murmu, Addl. CIT, Sr. DR Date of hearing : 29.07.2026 Date of Pronouncement : 30.07.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 02.09.2025, 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, an Assessment Order came to be passed u/s 147 r.w.s. 144B of the Act on 19.09.2021 by making certain additions. Aggrieved by the Assessment Order dated 19.09.2021, Assessee filed an Appeal before the Ld. CIT(A). The Ld.

ITA No.2084/Kol/2025 Gupta Holdings Private Limited; A.Y: 2013-14 CIT(A) vide Order dated 02.09.2025, dismissed the Appeal of the Assessee. As against the order of the Ld. CIT(A) dated 02.09.2025, Assessee filed the present Appeal.

3.

Though Assessee filed additional Grounds of Appeal, during the hearing Assessee had not pressed the Additional Grounds of Appeal. Accordingly, Additional Grounds of Appeal filed by the Assessee are dismissed as not pressed.

4.

The Learned Counsel for the Assessee submitted that the Ld. Assessing Officer framed the Assessment u/s 147 r.w.s. 144B of the Act without considering the reply filed by the Assessee, wherein in one para, the Assessing Officer mentioned that “Assessee who responded to the notices” but on the next para the Ld. Assessing Officer mentioned that, the Assessee chosen not to respond to the notices. The Ld. AR further contended that even the Ld. CIT(A) has not decided all the Grounds of Appeal of the Assessee and in a cryptic manner, dismissed the Appeal of the Assessee. Therefore, sought for remanding the matter to the file of the Assessing Officer.

5.

Per contra, the Ld. DR relying on the orders of the Lower Authorities, sought for dismissal of the Appeal.

6.

We have heard the parties and perused the material available on record. The Assessee has not made full compliances before the

ITA No.2084/Kol/2025 Gupta Holdings Private Limited; A.Y: 2013-14 Assessing Officer and the Ld. Assessing Officer has also not considered the reply filed by the Assessee before framing the assessment. Further, the Ld. CIT(A) has also not considered the evidence produced by the Assessee. Therefore, we deem it fit to restore the issue to the file of the Assessing Officer for de novo assessment. Needless to say, the Assessing Officer shall provide opportunity of being heard to the Assessee before passing the assessment order. The Assessee is also directed to participate in assessment proceedings without fail.

7.

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

Order pronounced on 30.07.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY// ASSISTANT REGISTRAR KOLKATA BENCHES, KOLKATA

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →