VISHAL VICTORY METALENGG PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER, WARD 7(1), KOLKATA

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ITA 1188/KOL/2026Status: DisposedITAT Kolkata07 July 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that Section 271 encompasses Section 271(1)(c). Therefore, the order of the CIT(Appeals) was set aside, and the appeal was restored for re-adjudication on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(Appeals) due to a technicality in Form 35, where only Section 271 was mentioned instead of Section 271(1)(c). The assessee requested the appeal to be decided on merits.

What were the issues?

Whether the dismissal of an appeal by the CIT(Appeals) on a technicality regarding the specific sub-section mentioned in Form 35 is justified when the broader section is cited.

Which sections of the Income-tax Act were involved?

Section 271,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA

Before: Shri George Mathan & Shri Rakesh Mishra

Per George Mathan, Judicial Member:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi passed under section 250 of the

ITA No. 1188/KOL/2026 (A.Y. 2014-2015) VISHAL VICTORY METALENGG PRIVATE LIMITED Income Tax Act, 1961 in Appeal No. NFAC/2013-14/10319877 dated 2nd January, 2026 for the assessment year 2014-15.

2.

Shri Anuj Musaddi, C.A., appeared on behalf of the assessee and Shri Praveen Das Chowdhury, ld. Sr. Departmental Representative, appeared on behalf of the Revenue.

3.

At the time of hearing, it was the submission of the ld. A.R. that the ld. CIT(Appeals) dismissed the appeal of the assessee on account of technicality that the Section mentioned in Form 35 was only 271 and not 271(1)(c) of the Act. It was the prayer of the ld. Counsel for the assessee that the ld. CIT(Appeals) may be directed to dispose of the appeal of the assessee on merit.

4.

In reply, the ld. Sr. Departmental Representative vehemently supported the order of ld. CIT(Appeals).

5.

We have considered the rival contentions and perused the material available on record. Perusal of Form 35 shows that the assessee has admittedly mentioned the Section as 271. The provision of section 271 includes the provision of section 271(1)(c) of the Act. This being so, the order of the ld. CIT(Appeals) is set aside and the issues in the appeal are restored to the file of ld. CIT(Appeals) for re-adjudication on merits after granting the assessee adequate opportunity of being heard.

ITA No. 1188/KOL/2026 (A.Y. 2014-2015) VISHAL VICTORY METALENGG PRIVATE LIMITED 6. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 07/07/2026.

Sd/- Sd/- (Rakesh Mishra) (George Mathan) Accountant Member Judicial Member Kolkata, the 7th day of July, 2026

Copies to :(1) Vishal Victory MetalEngg. Pvt. Ltd., 2G, Neelamber Building, Shakespeare Sarani, Kolkata-700017 (2) Income Tax Officer, Ward-7(1), Kolkata, P-7, Chowringhee Square, Kolkata-700069 (3) CIT(Appeals), NFAC, Delhi; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

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