THE DCIT, CIR-3(2) GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED , GANGTOK SIKKIM

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

143(3B) of the Act on 30.03.2021 at the total income of ₹2,66,72,980/- after making additions/disallowances of - (i) ₹3,65,190/- u/s 36(1)(va) of the Act for delayed payment of employees’ contribution to Provident Fund, (ii) ₹3,58,787/- u/s 40(a)(ia) Page 3 of 45 I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, CIR-3(2), GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED, GANGTOK SIKKIM

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

143(3B) of the Act on 30.03.2021 at the total income of ₹2,66,72,980/- after making additions/disallowances of - (i) ₹3,65,190/- u/s 36(1)(va) of the Act for delayed payment of employees’ contribution to Provident Fund, (ii) ₹3,58,787/- u/s 40(a)(ia) Page 3 of 45 I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years

BRINDA DAGA,KOLKATA vs. D.C.I.T., CC - 4(1), KOLKATA

In the result, appeal of the assessee is allowed

section 143(2) of the\nAct, shall henceforth, be issued in these revised formats only. The Systems Directorate\nis effecting necessary changes in the 1TBA module in this regard\". This simply means\nthat all notices u/s 143(2) henceforth, shall be issued online in the revised formats subject\nto the Directorate of Systems of the CBDT updating the said revised

KAMLESH SINGH,KOLKATA vs. I.T.O. WARD-4(30, KOLKATA

In the result, appeal of the assessee is allowed

section 143(2) of the\nAct, shall henceforth, be issued in these revised formats only. The Systems Directorate\nis effecting necessary changes in the 1TBA module in this regard\". This simply means\nthat all notices u/s 143(2) henceforth, shall be issued online in the revised formats subject\nto the Directorate of Systems of the CBDT updating the said revised

M/S SUNCITY NIKETAN PVT.LTD.,KOLKATA vs. INCOME TAX OFFICER, 5(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/S Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [Pan: Aapcs4157E] Vs. Ito, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 12, 2024 Date Of Pronouncing The Order : February 07, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 06.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Confirming The Addition Of Rs.17,99,28,555/- Made By The Assessing Officer By Treating Credits In The Account Of The Assessee As Income Of The Assessee From Unexplained Sources. The Assessee Apart From Challenging The Validity Of The Additions Made/Confirmed By The Lower Authorities On Merits, Has Also Contested The Very Validity Of The Reopening Of The Assessment Order As Well As The Validity Of The Assessment Order For Want Of Issue Of Notice U/S 143(2) Of The Act.

reassessment. Section 292BB of the Act cannot obviate the requirement or complying with a jurisdictional condition. For the Assessing Officer to make an order of assessment under section 143(3) of the Act, it is necessary to issue a notice under section 143(2

MAN MOHAN GOENKA,KOLKATA vs. I.T.O., WARD - 43(1),, KOLKATA

In the result, appeal of the assessee is allowed

section 143(2) of the\nAct, shall henceforth, be issued in these revised formats only. The Systems Directorate\nis effecting necessary changes in the 1TBA module in this regard\". This simply means\nthat all notices u/s 143(2) henceforth, shall be issued online in the revised formats subject\nto the Directorate of Systems of the CBDT updating the said revised

ROHIT BAID,KOLKATA vs. ITO, WARD-36(1), KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid………………………..…………………… ........................……Appellant Nokha House, 190B, S P Mukherjee Road, Kalighat, Kolkata – 700026. [Pan: Adppb7719R] Vs. Ito, Ward-36(1), Kolkata…...................…................…........……...…..…..Respondent Appearances By: Shri Bikash Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 13, 2024 Date Of Pronouncing The Order : September 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ito Ward 36(1) Kolkata Was Not Vested With The Pecuniary Jurisdiction Over The Case Of The Assessee For The Year Under Consideration, Therefore, The Notice U/S 148 Dated 3 1.03.2021 Issued By Non-Jurisdictional Ao Does Not Have Legal Sanctity & Thus Subsequent Proceedings & Assessment Dated 07.11.2023 Cannot Be Sustained & Is Liable For Being Struck Down, Thus Bad In Law & Void.

2. It is respectfully submitted that as per section 253 of the IT. Act,1961, ITATs do not appear to have the power to adjudicate any dispute arising out of several provisions of Chapter-XIII including inter alia the provisions of sections 119, 120, 124, 127, 129 etc. Without prejudice to the above the defence of the department is confined

M/S INDOVISION COMMODITIES LTD.,KOLKATA vs. ITO, WARD-6(2), KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/S Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [Pan: Aabcm8943Q] Vs. Ito, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : August 06, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.02.2024 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Notice U/S 148 & The Reassessment Completed By Ito Wd 6(4) Was Without Jurisdiction, Invalid & Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed. 2. For That The Proceedings Initiated U/S 147 On Vague Reasons Without Any Tangible Material Or Independent Application Of Mind Simply On Borrowed Satisfaction, Suspicion & Surmises Were Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed.

143(2) issued prior to supply of the reasons recorded for reopening the assessment was bad in law and therefore the entire reassessment is liable to be quashed. 5. For that the reassessment order without mentioning the bar coded DIN or mentioning the fact the same would be issued separately was invalid and bad in law and therefore the entire

M/S.BDS FOODS PVT. LTD. ,KOLKATA vs. D.C.I.T,CIR-7(1), , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.193/Kol/2023 Assessment Year: 2011-12 M/S Bds Foods Pvt. Ltd.....................…...………………….………....Appellant Shop No.A3, 210, Jessore Road, Kolkata-700089. [Pan: Aacci2360J] Vs. Dcit, Circle-7(1), Kolkata........….........................................…..…..... Respondent Appearances By: Shri Sunil Surana, Advocate, Appeared On Behalf Of The Appellant. Shri P. P Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 31, 2023 Date Of Pronouncing The Order : October 16, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 14.02.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ld. Cit(A) Erred In Passing The Order Ex-Parte Without Allowing The Appellant Any Proper & Reasonable Opportunity Of Being Heard. 2. For That The Ld. C.I.T(A) Erred In It Was Passing The Order When Incumbent On Him To Deal With & Decide Each Of The Grounds Raised In The Appeal On Its Merits.

reassessment completed by the ACIT was without jurisdiction. The assessee is therefore filing additional grounds which go to the root of the matter and no fresh investigation of facts is required. In view of the Judgment of the Hon’ble Supreme Court in the case of Jute Corporation of India reported in 187 ITR page 688 and National Thermal Power

M/S. DHANBAD MINERALS PVT. LTD.,,KOLKATA vs. ITO, WARD 6(1),, KOLKATA

In the result, appeal of the assessee is allowed

section 143(2) of the\nAct, shall henceforth, be issued in these revised formats only. The Systems Directorate\nis effecting necessary changes in the ITBA module in this regard\". This simply means\nthat all notices u/s 143(2) henceforth, shall be issued online in the revised formats subject\nto the Directorate of Systems of the CBDT updating the said revised

ITO, WD.9(1), KOLKATA vs. M/S MAHARAJ VINCOM PVT. LTD., KOLKATA

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

reassessment under section 147 is vitiated because the Assessing Officer failed to invoke his power to correct the assessment already completed under section 143(1) by issuing a notice under section 143(2

KRISHNA CHANDRA MONDAL,CHINSURAH vs. ACIT, CIR. 23(1), HOOGHLY

In the result, the appeal filed by the assessee is allowed in the terms indicated herein above

Bench: Dr. Manish Borad

143(2) dated 20.10.2020 was not issued within time allowed as per law and therefore the entire reassessment proceedings is bad in law. Page 2 of 11 I.T.A. No.: 58/KOL/2024 Assessment Year: 2013-14 Krishna Chandra Mondal. 9. For that the matter should have been referred to DVO for determining the fair market value of the purchase of land whose

MANISH JAIN,KOLKATA vs. I.T.O., WARD - 6(1), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

143(2) of the Act, the order passed by the Tribunal was perfectly legal and valid. The revenue also sought to rely upon Section 292BB of the Act to justify their stand that notice is deemed to be valid and sought to bring the assessee's case under the circumstances mentioned in Section 292BB. This question was considered

MANISH JAIN,KOLKATA vs. I.T.O., WARD - 6(1), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

143(2) of the Act, the order passed by the Tribunal was perfectly legal and valid. The revenue also sought to rely upon Section 292BB of the Act to justify their stand that notice is deemed to be valid and sought to bring the assessee's case under the circumstances mentioned in Section 292BB. This question was considered

M/S VENKATESWAR MEDICARE PVT. LTD.,ITO, WARD-2(1) vs. ITO, WARD-2(1), KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 127(1), (2) and (3) has been discussed and decided. I also note that the Co-ordinate Bench in the case of M/s Rupasi Bangla Agro Industries Pvt. Ltd. vs. ITO in ITA No. 909/Kol/2023 for AY 2013-14 dated 14.12.2023 has decided the issue u/s 143(2) in favour of the assessee after distinguishing the decision

M/S VENKATESWAR MEDICARE PVT. LTD.,KOLKATA vs. ITO, WARD 2(1), KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 127(1), (2) and (3) has been discussed and decided. I also note that the Co-ordinate Bench in the case of M/s Rupasi Bangla Agro Industries Pvt. Ltd. vs. ITO in ITA No. 909/Kol/2023 for AY 2013-14 dated 14.12.2023 has decided the issue u/s 143(2) in favour of the assessee after distinguishing the decision

JYOTI SHROFF,KOLKATA vs. D.C.I.T., CIRCLE - 29,, KOLKATA

In the result, the appeal stands dismissed and the substantial question of law is answered against the revenue

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2017-18 Jyoti Shroff Dcit, Circle-29, Kolkata

143(2) of the Act, the order passed by the Tribunal was perfectly legal and valid. The revenue also sought to rely upon Section 292BB of the Act to justify their stand that notice is deemed to be valid and sought to bring the assessee's case under the circumstances mentioned in Section 292BB. This question was considered

VINOD KUMAR GIRI,HOWRAH vs. ITO, WARD 47(1), , KOLKATA

In the result, the appeal stands dismissed and the substantial question of law is answered against the revenue

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No. 716/Kol/2025 Assessment Year: 2018-2019 Vinod Kumar Giri,…………………….…………..Appellant 158/2/1, Belilious Road, Kadamtala, Howrah-711101, West Bengal [Pan:Adxpg2995E] -Vs.- Income Tax Officer,…………………………......Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Vikash Surana, A.R., Appeared On Behalf Of The Assessee Shri S.B. Chakraborthy, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 30, 2025 Date Of Pronouncing The Order: August 11, 2025 O R D E R

143(2) of the Act, the order passed by the Tribunal was perfectly legal and valid. The revenue also sought to rely upon Section 292BB of the Act to justify their stand that notice is deemed to be valid and sought to bring the assessee's case under the circumstances mentioned in Section 292BB. This question was considered