SUSHIL MITRUKA,DARJEELING vs. DCIT, CIRCLE 1, , SILIGURI
In the result, the appeal of the Revenue is dismissed and the appeals\nof the assessee are allowed
ITA 1630/KOL/2025[2015-2016]Status: DisposedITAT Kolkata18 Dec 2025AY 2015-2016
Bench: Shri Rajesh Kumar, Am\Nand\Nshri Pradip Kumar Choubey, Jm\Nita Nos.2178, 1630 & 1631/Kol/2025\N(Assessment Years: 2014-15, 2015-16 & 2016-17)\Nsushil Mitruka\Ng208, City Centre, Office Block,\Np.O. Matigara, Siliguri,\Ndarjeeling, Siliguri-734010,\Nwest Bengal\N(Appellant)\Nvs.\Ndcit, Circle 1,\Naaykar Bhawan, Matigara,\Nsiliguri-734004,\Nwest Bengal\N(Respondent)\Npan No. Accpa9340F\Nita No. 1613/Kol/2025\N(Assessment Years: 2017-18)\Ndcit, Circle 1,\Naaykar Bhawan, Matigara,\Nsiliguri-734004,\Nwest Bengal\N(Appellant)\Nvs.\Nsushil Mitruka\Ng208, City Centre, Office Block,\Np.O. Matigara, Siliguri,\Ndarjeeling, Siliguri-734010,\Nwest Bengal\N(Respondent)\Nassessee By\Nshri Sk Tulsian, Ar\Nrevenue By\Nshri S.B. Chakraborthy, Dr\Ndate Of Hearing:\N03.12.2025\Ndate Of Pronouncement:\N18.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Appeals Preferred By The Assessee & Revenue Against\Nthe Orders Of The National Faceless Appeal Centre, Delhi (Hereinafter\Nreferred To As The “Ld. Cit(A)”] Dated 28.08.2025, 27.05.2025 For A.Y.\N2014-15, 2015-16, 2016-17 & 2017-18. Since The Appeals Are Relating\Nto Same Assessee & Involves Commons Issues, Therefore All These\Nappeals Are Decided By This Consolidated Order For The Sake Of Brevity.\Npage 2\Nita Nos.2178,1630,1630 & 1631/Kol/2025\Nsushil Mitruka; Ays 2014-15, 15-16, 16-17 & 17-18\Nfirst Of All We Shall Take Ita No. 2178/Kol/2025 A.Y. 214-15 For\Nadjudication.\Nα.Υ. 2014-15\Nita No. 2178/Kol/2025\N2.\Nthe Issue Raised In Ground No.1 Is Against The Order Of Ld. Cit (A)\Nupholding The Reopening Of Assessment, Which Was Based Upon\Nborrowed Satisfaction Without Examining The Records & Without\Napplication Of Mind & Accordingly, The Reopening Of Assessment Bas\Nbad In Law.\N2.
Section 144BSection 147Section 148Section 148(2)
reassessment made by the Ld. AO by ignoring the\nfact that the objection filed by the assessee to the reopening of\nassessment were not disposed off as per the procedural laid down in\nthe case of GKN Driveshafts (India) Ltd. vs. Income-tax Officer [2003]\n259 ITR 19 (SC).\n3.
1. The facts of the case have been discussed while
