ANUP MAJEE,PURULIA vs. ACIT, CENTRAL CIRCLE 2(1), KOLKATA

ITA 649/KOL/2024Status: DisposedITAT Kolkata01 September 2025AY 2021-22Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)7 pages
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What did the Tribunal hold?

The Tribunal acknowledged that the assessee had not paid the admitted tax liability. However, persuaded by the AR's submission that the department could recover the tax by disposing of seized assets, the Tribunal set aside the impugned order. The matter was restored to the Ld. CIT(A) to allow the AO to recover the admitted tax liability from the seized assets, after which the appeal would be admitted and adjudicated on merits.

What were the facts?

The assessee filed three appeals for AY 2019-20, 2020-21, and 2021-22. These appeals were dismissed by the Ld. CIT(A) for non-payment of admitted tax liability as required under Section 249(4) of the Income Tax Act, 1961. The assessee contended that the Ld. CIT(A) could have exercised discretion or that the department could have recovered the tax by disposing of seized assets.

What were the issues?

Whether the Ld. CIT(A) erred in dismissing the appeals for non-payment of admitted tax liability, and if discretion could be exercised or tax recovered from seized assets.

Which sections of the Income-tax Act were involved?

Section 249(4),Section 250,Section 153A,Section 153D,Section 56(2)(x),Section 132

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Heard together (3 matters)

I.T.A. No. 647/Kol/2024
I.T.A. No. 648/Kol/2024
I.T.A. No. 649/Kol/2024

Read from the judgment's own cause title. This page is filed under one of them.

PER SANJAY AWASTHI, ACCOUNTANT MEMBER

1.

This is a batch of three appeals of the same assessee for AY’s 2019- 20, 2020-21 and 2011-22. These three appeals arise from orders all dated 31.10.2024, passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata – 26 (hereafter “the Ld. CIT(A)], u/s 250 of the Income Tax Act, 1961, (hereafter “the Act”). Since at the first appeal stage, these three appeals have all been

The order continues below.

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