In a recent case, the Calcutta High Court dismissed the appeal on finding that the Income Tax Appellate Tribunal ( ITAT ) correctly re-examined the correctness of factual findings in order passed under section 153 of the Income Tax Act,1961.
The revenue filed appeal under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated August 22, 2023 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA/48/KOL/2021 for the assessment year 2012-2013 which was in favour of assessee, Dozco (India) Pvt Ltd.
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The substantial question of law for consideration was whether on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal is justified in law in allowing the appeal of the assessee without appreciating the purport of Section 153 of the Income Tax Act, 1961 where default date of service has been reflected as April 03, 2015 and the same did not prove that the order was served to the assessee on that date as it was system generated default date.
The CIT(A) found that the assessment order has been passed well beyond the date of limitation and it is not a valid order in terms of section 153 of the Act. The correctness of this factual finding was re-examined by the tribunal and after considering the facts affirmed the said finding.
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It was found by the court that the tribunal, not stopping with that, proceeded to consider the merits of the matter and recorded its reasons on facts as to why the CIT(A) was justified in allowing the assessee’s appeal.
Since there was no question of law much less substantial question of law arises for consideration in the appeal, the division bench of the Chief Justice T S Sivagnanam and Justice Hiranmay Bhattacharya dismissed the appeal.
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