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Facts
The assessee's appeal was against an order passed by the AO for AY 2015-16, which assessed income at Rs.39,90,93,360/- against a returned income of Rs.63,59,526/-. The assessee appealed to the CIT(A), but instead of the order for AY 2015-16, an order for AY 2012-13 was uploaded on the portal.
Held
The Tribunal noted that despite multiple opportunities, the department failed to provide a report regarding the appellate order for the assessment year under consideration and to supply a copy of the said order. It appears the CIT(A) has not passed the relevant order.
Key Issues
Whether the CIT(A) has passed the appellate order for the relevant assessment year, and the failure of the department to provide the order despite repeated requests.
Sections Cited
250, 143(3)
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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SRI SANJAY GARG & SHRI RAKESH MISHRA
Appearances: Appellant represented by: Shri Giridhar Dhelia, Advocate Respondent represented by: Shri Guru Bhashyam, CIT, DR Date of concluding the hearing : 22.01.2025 Date of pronouncing the order : 22.01.2025 ORDER
Per Sanjay Garg, Judicial Member:
The captioned appeal has been preferred by the assessee against the order dated 10.07.2018 of the Ld. Commissioner of Income Tax (Appeal)-5, Kolkata [hereinafter referred to as Ld. ‘CIT(A)’] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2015-16.
The peculiar facts of the present case are that the impugned order u/s. 143(3) of the Act was passed by the Assessing Officer on 28.12.2017. Though the assessment year mentioned in the assessment order is AY 2015-16, however, the previous year has been mentioned as 2013-14 instead of 2014- 15. The Assessing Officer assessed the income of the assessee at Rs.39,90,93,360/- against returned income of Rs.63,59,526/-. Being aggrieved by the said order of the Assessing Officer, the assessee preferred appeal before the Ld. CIT(A). It was shown on the portal that vide impugned order, the Ld. CIT(A) has dismissed the appeal of the assessee. However,
I.T.A. No.: 1803/KOL/2024 Janhavi Promoters P. Ltd. AY : 2015-16 instead of uploading the order for assessment year under consideration i.e. AY 2015-16 the ld. CIT(A) uploaded the appellate order for AY 2012-13. In this respect, the following observations were made by the Tribunal vide order dated 04.09.2024, which reads as under:
An application for early hearing has been moved by the assessee. Heard on the application. The ld. counsel for the assessee has submitted that on the one hand, the Department is pressing hard for the recovery of the tax demand, whereas, the assessee has not been provided the copy of the impugned order of the CIT(A). That at the Income Tax portal, the CIT(A) has uploaded the copy of the appellate order for assessment year 2012-13, instead of appellate order for assessment year 2015-16. The ld. counsel has further demonstrated from the record that the assessee has made several efforts to get the copy of the impugned order of the CIT (A). The ld. counsel in this respect has invited our attention to the various applications made on the Grievance Portal of the Department as well as the applications moved under RTI Act. The ld. counsel has also invited our attention to the grievance raised on the CPGRAMS (Prime Minister's grievance portal). However, despite so many applications made, the copy of the impugned order of the CIT(A) has not been supplied to the assessee and on the other hand, the Department is adopting coercive action to recover the tax demand. Considering the aforesaid grievance of the assessee, the application for early hearing is allowed and the appeal is fixed for hearing for today itself. As submitted by the ld. AR, in this case, on the one hand, the ld. CIT(A) has shown on the portal, the dismissal of the appeal of the assessee and on the other hand, despite several requests, no copy of the impugned order of the CIT (A) has been supplied to the assessee. In view of this, the ld. DR is directed to get a report from the Department in this respect, call for and produce the record of the appellate proceedings and supply the copy of the order of the CIT (A), if any, to the assessee by the next date of hearing. Adjourned to 23.09.24. The matter is kept as part-heard.
Though the department has been given opportunity many a times to give a report as to whether the appellate order for the assessment year under consideration has been passed or not by the Ld. CIT(A) and if passed to supply the copy of the said order to the assessee. However, no information has been provided by the department. It appears that the Ld. CIT(A) has not passed the order relating to the appeal of the assessee for assessment year under consideration. In view of this, the matter is restored to the file of the Ld. CIT(A) with a direction to pass a speaking order in respect of the appeal of the assessee for AY 2015-16. This appeal of the assessee is treated as allowed for statistical purposes.
I.T.A. No.: 1803/KOL/2024 Janhavi Promoters P. Ltd. AY : 2015-16 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes.