ANAND TRANS LOGISTICS PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE 4,, KOLKATA

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ITA 1261/KOL/2025Status: DisposedITAT Kolkata12 August 2025AY 2010-2011Bench: Shri Sonjoy Sarma (Judicial Member), Shri Sanjay Awasthi (Accountant Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the subsequent order passed by CIT(A), Faceless, Mumbai was without jurisdiction, as a valid appellate order had already been passed by the competent authority. The Tribunal directed the DCIT to give effect to the earlier order of CIT(A)-16, Kolkata.

What were the facts?

The assessee's assessment for AY 2010-11 was completed with an addition. The assessee appealed to the CIT(A)-16, Kolkata, which partly allowed the appeal. Subsequently, another order was passed by CIT(A), Faceless, Mumbai, dismissing the assessee's appeal.

What were the issues?

Whether a subsequent appellate order on the same assessment year is valid when a prior valid appellate order already exists from the competent authority.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH KOLKATA

Before: Shri Sonjoy Sarma & Shri Sanjay Awasthi

Assessment Year: 2010-11 Anand Trans Logistics Pvt. Ltd.………………...…………………....Appellant 6, Hastings Park Road, Kol – 700027. [PAN: AAHCA6072E] vs. DCIT, Circle-4, Kolkata…….…………....…..………………….…..... Respondent Appearances by: Shri Vikash Kumar Dokania, CA appeared on behalf of the appellant. Smt. Sima Das Biswas, JCIT- Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : August 12, 2025 Date of pronouncing the order : August 12, 2025 आदेश / ORDER

Per Sonjoy Sarma, Judicial Member:

1.

This appeal by the assessee is directed against the order dated 10.03.2025 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Mumbai [in short “CIT(A) Faceless, Mumbai”] for the assessment year 2010–11.

2.

Brief facts of the case are that in the case of assessee the assessment was completed under section 143(3) of the Income-tax Act, 1961 by the DCIT, Circle -4, Kolkata vide order dated 22.03.2013, for the assessment year 2010-11 by making an addition of ₹2,13,262.

3.

Aggrieved, the above order assessee filed an appeal before the jurisdictional Commissioner of Income-tax (Appeals)-16, Kolkata. The Ld. CIT(A)-16, Kolkata vide order dated 17.03.2016 partly allowed the appeal of the assessee. Subsequently, on the same assessment order Anand Trans Logistics Pvt. Ltd dated 22.03.2013, the Ld. CIT(A), Faceless, Mumbai, vide impugned order dated10.03.2025, dismissed the assessee’s appeal.

4.

Against the said order, assessee is in appeal before this tribunal. At the time of hearing, the Ld. AR. contended that the appeal before the CIT(A), Faceless, Mumbai was taken up without their knowledge, and that they became aware of the order only upon subsequent intimation. Immediately thereafter, the present appeal was filed. It is an undisputed fact that the assessment order dated 22.03.2013 has already been the subject of an appellate order passed by the jurisdictional CIT(A)-16, Kolkata on 17.03.2016. Once an appellate order has been passed by the competent jurisdictional appellate authority, there is no scope in law for another appellate order to be passed by a different CIT(A) on the same assessment order. The subsequent order dated 10.03.2025 passed by the Ld. CIT(A), Faceless, Mumbai is therefore without jurisdiction and is rendered infructuous.

5.

In view of the above, we hold that the impugned order of the Ld. CIT(A), Faceless, Mumbai dated10.03.2025 is non est in law, having already been preceded by a valid appellate order dated 17.03.2016 passed by CIT(A)-16, Kolkata. The DCIT is directed to give effect to the order dated 17.03.2016 of the CIT(A)-16, Kolkata in accordance with law.

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