REBECCA SUPPLIERS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(1), KOLKATA

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ITA 722/KOL/2026Status: DisposedITAT Kolkata31 August 2026AY 2014-20155 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was barred by limitation due to incorrect calculation of the time period. Consequently, the notice and the subsequent assessment orders were quashed.

What were the facts?

The assessee's appeal was delayed by 390 days, which the Tribunal condoned. The core issue revolved around the timing of the notice issued under Section 148 of the Income Tax Act.

What were the issues?

Whether the notice issued under Section 148 of the Income Tax Act was barred by limitation due to the incorrect calculation of the statutory time period.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

For Appellant: Shri Sunil Surana, AR
For Respondent: Shri Praveen Das Chowdhury, Sr. DR
Hearing: 31.08.2026Pronounced: 31.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER ITA No.722/Kol/2026 Assessment Year: 2014-15

Rebecca Suppliers Pvt. Ltd. ITO, Ward-9(1), Kolkata Vs 56, Kali Krishna Tagore Street, 1st Floor Room no.112, Kol-7. (PAN: AAFCR1338E) (Appellant) (Respondent)

Assessee by : Shri Sunil Surana, AR Revenue by : Shri Praveen Das Chowdhury, Sr. DR Date of Hearing : 31.08.2026 Date of Pronouncement : 31.08.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the NFAC, CIT(Appeals) [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2013-14/10291899 dated 22.11.24 for the assessment year 2014-15.

2.

Shri Sunil Surana, AR represented on behalf of the assessee and Shri Praveen Das Chowdhury, Sr. DR represented on behalf of the revenue.

ITA No.722/Kol/2026

3.

The appeal of the assessee is delayed by 390 days. In this regard, the assessee has filed a petition which is further supported by affidavit for condonation of delay stating sufficient reasons for the delay. Considering the contents of the affidavit filed by the assessee for condonation of delay, we condone the said delay in filing the appeal before the Tribunal. The appeal of the assessee is being disposed off on merits.

4.

It was submitted by the ld. AR that the original notice u/s 148 was issued under the old regime on 25.06.2021 and as per the decision of the Hon’ble Supreme Court in the case of Rajeev Bansal reported in 469 ITR 46, the surviving period is only 5 days. It was the submission that the notice u/s 148A(b) of the Act was issued on 01.06.2022. It was the submission that after considering the time provided for the assessee to reply, the notice u/s 148 ought to have been issued only on 20.06.2022 and the same has been issued on 27.07.2022. The ld. AR filed a note wherein he has provided the calculation which reads as under:

ITA No.722/Kol/2026

ITA No.722/Kol/2026

4.1 It was the submission that the notice u/s 148 is barred by limitation, the notice is liable to be quashed and consequent assessment orders also have to be quashed. He placed reliance on the decision of Hon’ble Delhi High Court in the case of ADM Agro Industries Latur and Vizag Pvt. Ltd. in WP(C) 4583/2023 dated 06.05.2025. It was prayed that the assessee is liable to be quashed.

5.

In reply, the ld. Sr. DR vehemently supported the order of the Assessing Officer and ld. CIT(A).

6.

We have considered the rival submissions. A perusal of the dates of the issuance of notice u/s 148 originally and the notice u/s 148A(b) and the calculation thereon clearly shows that the notice u/s 148 was liable to be issued on 20.06.2022. As it is noticed that the notice u/s 148 was issued only on 27.07.2022, the same is barred by limitation and in view of the decision of the Hon’ble Delhi High Court in the case of ADM Agro

ITA No.722/Kol/2026

Industries Latur and Vizag Pvt. Ltd. referred to supra, the notice issued u/s 148 is held to be bad in law and consequently quashed and the consequent assessment orders also stand quashed.

7.

In the result, the appeal of the assessee is allowed.

Order pronounced in the open court on 31/08/2026.

Sd/- Sd/- [Gopala Gurusamy] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 31/08/2026 RS 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

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