DR. SHEILA ROHATGI,KOLKATA vs. ITO, WARD - 22(1), KOLKATA, KOLKATA

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ITA 1409/KOL/2018Status: DisposedITAT Kolkata31 January 2019AY 2008-092 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Assessing Officer erred by not providing the assessee with an opportunity of hearing while deciding the rectification petition. The matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee sought rectification of an assessment order to include credit for arrear payments. The Assessing Officer passed an order on the rectification petition without affording the assessee an opportunity of hearing. The CIT(A) admitted that the credit was inadvertently missed.

What were the issues?

Whether the Assessing Officer failed to provide an opportunity of hearing to the assessee while deciding a rectification petition. Whether the omission to grant credit for paid arrear demand constitutes a rectifiable mistake.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri S.S, Godara

Dr. Sheila Rohatgi Income Tax Officer, बनाम 12, Block, 4, Ward-22(1), 54/1, Rafi / Ahmed Kidwai Road, 4th Geetashree, New V/s. Alipore, Kolkata-53 Floor, Kolkata-16 [PAN No.ACZPR 9919 G] .. अपीलाथ� /Appellant ��यथ� /Respondent Shri Manoj Dutta, C.A अपीलाथ�/ क� ओर से/By Appellant Shri S. Ven Kateramani Addl. CIT-SR-DR ��यथ� क� ओर से/By Respondent 22-01-2019 सुनवाई क� तार�ख/Date of Hearing 31-01-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R This assessee’s appeal for assessment year 20083-09, arises against the Commissioner of Income-tax (Appeals)-6, Kolkata’s order dated 03.05.2018 passed in case No. CIT(A), Kolkata-6/10129/16-17 involving proceedings u/s. 154 r.w.s. 251 r.w.s. 143(3)r.w.s. 147 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

2.

I notice at the outset that the assessee’s sole substantive grievance raised in the instant appeal pleads that the Assessing Officer as well as CIT(A) have erred in law and on facts in not appreciating its rectification filed u/s.154 of the Act. There is no dispute that the Assessing Officer had framed the assessment / re-assessment in issue on 31.12.2010 making various disallowance(s) / addition(s). The assessee preferred appeal. The CIT(A) granted relief on STCG and sec. 14A disallowance issues. The Assessing Officer passed consequential order on 26.02.2015. The assessee sought rectification thereof in her petition dated 04.03.2016 that there was no reference to her

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