BIMAL KUMAR SIKARIA,KOLKATA vs. A.C.I.T., CIRCLE - 40, KOLKATA

This appeal filed by the assessee is directed against the order dated 22.08.2025 of the Addl/JCIT(A)-3, NFAC, Delhi passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2015–16.

Brief facts of the case are that the assessee is in the business of transportation and filed his return of income for the relevant assessment year declaring total income at Rs.35,55,000/-. The case of the was selected for scrutiny under CASS and statutory notices u/s 143(2) & 142(1) of the Act were issued. On examination of the P & L A/c and 26AS of the assessee, the Assessing Officer found mismatch in 26AS of Rs.26,78,988/- and added the same in the hands of the assessee.

Aggrieved and dissatisfied, the assessee is in appeal before us. At the time of hearing, the ld. AR argued that the alleged differences can be traced to the following year's Freight Sales, on which applicable tax was duly paid and the assessee vis-à-vis his clients have been consistently following the method of accounting for the last so many years wherein the Assessing Officer has accepted the books of account. The ld. AR further submitted that the income which was shown in subsequent year and taxes paid by the assessee, the addition of Rs.26,78,988/- would tantamount to paying double tax on the same income. He further submitted that the assessee filed all the relevant documents before the lower authorities but the lower authorities have failed to properly consider the same. He prayed for one more opportunity to be provided to re-consider the case.

The Ld. DR supports the impugned order but did not raise any such objection for remitting the case.

Upon hearing the ld. counsels of the respective parties and perusing the material available on record, we find that the assessee before the ld. CIT(A) has submitted relevant documents along with party-wise details and explained that the assessee has been following the same accounting system wherein revenue authorities has accepted books of account of the assessee. We further find that the assessee shown income in subsequent year and taxes were duly paid and making the said would amount double taxation on same income. We, therefore, Bimal Kumar Sikaria on the request of the assessee and in the interest of natural justice, we deem it fit to remand the matter back to the file of Assessing Officer with a direction to de novo adjudicate the matter. The assessee is also directed to fully cooperate in the remand proceedings.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 18th February, 2026.