HALDIA IOC EMPLOYEES WELFARE CO-OPERATIVE CREDIT SOCIETY LTD.,HALDIA, EAST MIDNAPORE vs. D.C.I.T., CIRCLE - 27(1),, HALDIA, EAST MIDNAPORE

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ITA 2014/KOL/2025Status: DisposedITAT Kolkata10 July 2026AY 2022-20233 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

For the first appeal, the Tribunal restored the issue to the AO to correct the income assessment. For the second appeal, the Tribunal allowed the assessee to withdraw their appeal.

What were the facts?

The assessee's income was assessed at a higher figure in the computation sheet than in the assessment order due to an inadvertent mistake. In a separate appeal, the assessee sought to withdraw their appeal.

What were the issues?

Whether the AO correctly computed the assessee's income and whether the assessee should be allowed to withdraw their appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 263,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Respondent: Ms Madhumita Das, Sr. DR
Hearing: 29.06.2026Pronounced: 10.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. Nos.2013 & 2014/KOL/2025 Assessment Years: (2017-18 & 2022-23) Haldia IOC Employees Welfare Co- DCIT, Operative Credit Society Ltd., Vs. Circle – 27(1), Haldia Refinery Campus, East Kolkata Midnapore, Haldia – 721606, West Bengal [PAN:AAAAH0504M] (Appellant) .. (Respondent) Appellant by : Sk. Kamaluddin, FCA Respondent by: Ms Madhumita Das, Sr. DR Date of Hearing 29.06.2026 Date of Pronouncement 10.07.2026

O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER:

These two appeals filed by the assessee are directed against the orders dated 18.07.2025 of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”) passed u/s 250 of the Income- tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years (A.Y.) 2017–18 and 2022-23 respectively.

ITA No.2013/Kol/2025 (A.Y. 2017-18):

2.

At the outset of hearing, ld. AR for the assessee submitted by referring to page no.29 of the assessment order that the income has been

ITA Nos.2013 & 2014/Kol/2025/AY 2017-18 & 2022-23 Haldia IOC Employees Welfare Co-operative Credit Soc. Ltd. vs. DCIT assessed by the AO u/s 143(3)/263 r.w.s. 144B of the Act at Rs.1,43,55,147/-. The ld. AR further drew to our attention the computation sheet accompanying the assessment order wherein the income has been assessed by the Assessing Officer (In short, ‘the AO’) at Rs.1,77,47,620/-, thereby taking excess income at Rs.33,92470/- inadvertently. The ld. AR, therefore, submitted that the AO may be directed to correct the said mistake and assess the income at Rs.1,43,85,147/-.On the other hand, ld. Sr. DR left the issue on the Bench to decide it on merits. 3. After hearing the rival submissions and perusing the materials available on record, we find that the AO assessed the income at Rs.1,43,85,147/- whereas in the computation sheet attached with the assessment order the income was wrongly taken at Rs.1,77,47,620/- thereby wrongly taking excess by Rs.33,92,470/-. In our opinion, the issue required examination and verification at the end of the AO and accordingly, we restore the same to the file of the AO with direction to assess correct income at Rs.1,43,85,147/- after examining the assessment record. The result, appeal of the assessee is allowed for statistical purposes. ITA No.2014/Kol/2025 (A.Y. 2022-23): 4. The ld. AR for the assessee moved a prayer before the Bench at the time of hearing that assessee wants to withdraw this appeal and therefore, the same may be allowed to be withdrawn. The ld. Sr. DR did not oppose the argument of the ld. AR. Consequently, the appeal is dismissed as withdrawn.

ITA Nos.2013 & 2014/Kol/2025/AY 2017-18 & 2022-23 Haldia IOC Employees Welfare Co-operative Credit Soc. Ltd. vs. DCIT

5.

In the result, appeal in ITA No.2013/Kol/2025 is allowed and appeal in ITA No.2014/Kol/2025 is dismissed.

The order is pronounced in the open Court on 10/07/2026.

Sd/- Sd/- (Pradip Kumar Choubey) (Rajesh Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 10/07/2026 SAMANTA आदेश �ȧ ĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwarded to: \ �Ȣ�ȡ�ȸ/ The Appellant 1. 2. Ĥ×��ȸ/ The Respondent 3. Ȳ�Ȳͬ��आयकर] �ǕÈ�/ Concerned CIT आयकर] �ǕÈ�(अपील) / The CIT(A) 4. 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ����,/ DR, ITAT, Kolkata 6. �ȡ�[ फाईल/ Guard file

BY ORDER, // TRUE COPY //

Asstt.Registrar, ITAT, Kolkata

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