ALOKE GHOSH,NIMTA vs. D.C.I.T.,CIRCLE-49(1), KOLKATA

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ITA 2393/KOL/2019Status: DisposedITAT Kolkata02 September 2021AY 2012-132 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessment order under Section 144 had merged into the subsequent order passed under Section 147. Since the additions made in the Section 147 assessment were deleted by the CIT(A) in a separate appeal, the current appeal against the earlier order became infructuous.

What were the facts?

The assessee appealed against an order confirming additions made by the Assessing Officer. The assessment was initially made ex-parte under Section 144, then reopened under Section 147, leading to a subsequent assessment order.

What were the issues?

Whether an appeal against an earlier assessment order becomes infructuous when a subsequent assessment order, into which the earlier one merged, is decided favorably for the assessee by the appellate authority.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Shri Sanjay Garg

order : September 02, 2021 Hearing through Video Conferencing ORDER The present appeal has been preferred by the assessee for the assessment year 2012-13 against the order dated 27.09.2019 of the Commissioner of Income Tax(Appeals)-15, Kolkata [hereinafter referred to as ‘CIT(A)’] by which the CIT(A) confirmed the additions made by the Assessing Officer vide assessment order dated 26.02.2015 passed u/s 144 of the Income Tax Act [hereinafter referred to as the ‘Act’].

2.

At the outset, the ld. Counsel for the assessee has invited my attention to the subsequent assessment order dated 29.12.2017 passed by the Assessing Officer u/s 143(3) r.w. section 147 of the Act. The ld. Counsel, in this respect, has submitted that pursuant to the ex-parte assessment order passed u/s 144 of the Act dated 26.02.2015, the assessment of the assessee was reopened u/s 147 of the Act and certain additions were made by the Assessing Officer in the said order dated 29.12.2017.

3.

The ld. Counsel has further drawn my attention to the appellate order of the CIT(A) dated 27.09.2019 passed in Appeal No. 91/CIT(A)-15/17-18/Cir-49(1)/Kol whereby the additions made by the Assessing Officer in the assessment order passed u/s Assessment Year: 2012-13 Aloke Ghosh

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