Sikha Rani De Vs. I.T.O., Ward-3(1), Bankura
Case No: ITA No.: 1750/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA
Date: 12/11/2025
Parties Involved
appellantSikha Rani De
respondentI.T.O., Ward-3(1), Bankura
Facts Summary
The assessee, Sikha Rani De, received an intimation under section 143(1) of the Income Tax Act, 1961 on 30/08/2018 from the CPC, Bengaluru, which made certain adjustments. The assessee filed an appeal before the Ld. CIT(A) against this intimation, but the appeal was dismissed due to a delay of 2067 days. The assessee then filed an appeal before the Tribunal. It was argued that the TDS was wrongly matched due to a wrongly issued PAN, and the credits of another account were erroneously shown in th…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order of the Ld. CIT(A) erred in denying substantive justice on hyper technical ground.
- 2. Whether the intimation u/s 143(1) dated 30/08/2018 issued by CPC, Bengaluru, was arbitrary and illegal.
2 more legal issues analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.