BIRBHUM ENTERPRISE PVT. LTD.,SURI vs. I.T.O. - 3(1), SURI

ITA 2399/KOL/2025Status: DisposedITAT Kolkata24 September 2026AY 2018-20194 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the CIT(A) rightly remanded the matter to the Assessing Officer for fresh adjudication because the assessee had produced new documents not available during the original assessment. Therefore, the Tribunal found no error in the CIT(A)'s order.

What were the facts?

The assessee's income was assessed at Rs. 29,00,000/- under Section 68 and Rs. 87,000/- under Section 69C, after reopening the assessment under Section 147. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the assessment proceedings were validly initiated and whether the CIT(A) erred in remanding the matter to the Assessing Officer for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 148A,Section 148,Section 144B,Section 68,Section 69C,Section 153C,Section 143(3),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 Pramod Himmat Singhka, AR
For Respondent: Shri Soumitra Ghosh, Addl. CIT, Sr. DR
Hearing: 21.09.2026Pronounced: 24.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 21.08.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2018-19. 2. Brief facts of the case are that, Assessee filed return of income declaring total income of Rs.1,12,650/- which has been processed by CPC u/s 143(1)(a) of the Act at return of income. Subsequently, an Order u/s 148A(d) of the Act came to be passed on 30.03.2022 alleging that the income of Rs.29,00,000/- chargeable to tax has Birbhum Enterprise Private Limited; A.Y.: 2018-19 esca

The order continues below.

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