Bengani Exports Indian Pvt. Ltd. Vs ITO Ward-9(2), Kolkata
Case No: ITA No.2378/KOL/2025
Court: Income Tax Appellate Tribunal, SMC Bench, Kolkata
Date: 1/14/2026
Parties Involved
appellantBengani Exports Indian Pvt. Ltd.
respondentITO Ward-9(2), Kolkata
Facts Summary
This appeal was filed by Bengani Exports Indian Pvt. Ltd. against the order dated 26.08.2025 passed by the ld. CIT(A), Kolkata-21 for the assessment year 2004-2005. The original assessment was passed on 29.11.2006. The appeal was initially disposed of by the Ld. JCIT(A)-15, Kolkata in Appeal No 155/CIT(A)/15-16/Wd-9(2)/Kol vide an order dated 15/06/2017. Subsequently, the Ld. CIT(A)-21 issued a notice to the assessee on 31/12/2024 and passed an order dated 26/08/2025 dismissing the appeal on the…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Ld. CIT(A)-21 had jurisdiction to reconsider the appeal after it had already been disposed of by the Ld. CIT(A)-15.