NEPTUNE HOLIDAYS PVT. LTD.,,KOLKATA vs. ITO, WARD 8(2), KOLKATA,, KOLKATA

ITA 1957/KOL/2026Status: DisposedITAT Kolkata24 September 2026AY 2015-20167 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay for ITA No.1957/Kol/2026 and restored the appeal to the CIT(A) for adjudication on merits. For ITA No.1958/Kol/2026, the Tribunal held that the Section 154 order was wrongly passed as it made adjustments on issues not raised in the show-cause notice, thus cancelling the order.

What were the facts?

For ITA No.1957/Kol/2026, the assessee's appeal was dismissed by the CIT(A) due to a 30-day delay without a decision on merits. For ITA No.1958/Kol/2026, the CPC rectified a deduction under Section 80JJAA via a Section 154 order, citing ICDS issues, which the assessee argued were unrelated.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on grounds of delay without adjudicating on merits. Whether the CPC wrongly invoked Section 154 to deny a deduction based on issues unrelated to the show-cause notice.

Which sections of the Income-tax Act were involved?

Section 80JJAA,Section 154,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Miraj D. Shah, AR
For Respondent: Shri Sudhanshu Shekhar Gautam, Sr. DR
Hearing: 24.09.2026Pronounced: 24.09.2026

Per George Mathan, JM: These are two appeals filed by the assessee against the separate orders of the CIT(A), NFAC, Delhi and ADDL/JCIT(A)-2, Hyderabad [hereinafter referred to as the ‘CIT(A)’] in appeal nos.NFAC/2014- 15/10253552 and NFAC/2022-23/10383894 dated 31.03.2026 & 06.04.2026 for the assessment years 2015-16 and 2023-24 respectively.

2.

Shri Miraj D. Shah, AR represented on behalf of the assessee and Shri Sudhanshu Shekhar Gautam, Sr. DR represented on behalf of the revenue.

ITA No.1957&1958/Kol/2026

3.

ITA No.1957/Kol/2026 - A perusal of the order of the ld. CIT(A) clearly shows that ld. CIT(A) has dismissed the appeal of the assessee on the ground of delay of 30 d

The order continues below.

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