Ansar Ali Molla vs. ITO, Ward-50(1), Kolkata

Parties Involved

Facts Summary

The present Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 25.05.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. The solitary grievance of the Assessee that during the second round of Appeal before the CIT(A), the Ld. CIT(A) instead of deciding the impugned assessment order thereon dated 12.11.2025, considered and decided the previous assessment order dated 24.12.2019, which has already been set aside and the same was non-est. The Learned Counsel for the Assessee further submitted that the Ld. CIT(A) should have decided the assessment order impugned thereon dated 12.11.2025, thus, sought for allowing the present Appeal. Per contra, the Ld. DR though relied on the orders of the Lower Authorities, however, admitted the inadvertent mistake committed by the CIT(A) in not deciding the legality or otherwise of the Assessment order dated 12.11.2025, which was order impugned before the CIT(A).…

Legal Issues

• 1. Whether the CIT(A) committed an error in deciding the previous assessment order dated 24.12.2019 instead of the impugned assessment order dated 12.11.2025?

Judgment Outcome

Decided in favour of Assessee.

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