Commissioner Of Income Tax ... vs M/S. Tata Medical Centre Trust
2023 Latest Caselaw 2701 Cal/2

OD-17

                      IN THE HIGH COURT AT CALCUTTA
                     SPECIAL JURISDICTION [INCOME TAX]
                               ORIGINAL SIDE

                            ITAT/186/2023
                           IA NO.GA/1/2023
          COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA
                               -Versus-
              M/S. TATA MEDICAL CENTRE TRUST, KOLKATA


     BEFORE:
     The Hon'ble T.S. SIVAGNANAM, CHIEF JUSTICE
             -And-
     The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA
     Date : 26th September, 2023

                                                                      Appearance :
                                                           Ms. Smita Das De, Adv.
                                                                ..for the appellant

                                                 Mr. Abhratosh Majumdar, Sr. Adv.
                                                        Mrs. Akshara Shukla, Adv.
                                                              ...for the respondent

The Court : This appeal filed by the revenue under Section 260A of the

Income Tax Act, 1961 (the Act) is directed against the order dated 3rd March,

2023, passed by the Income Tax Appellate Tribunal, `B' Bench, Kolkata, in I.T.A.

No. 287/Kol/2022 for the assessment year 2017-18.

The revenue has raised the following substantial questions of law for

consideration :-

a) Whether in the facts and in the circumstances of the case the Tribunal was

justified in law to quash the order passed under Section 263 of the said Act

on the ground of not mentioning any DIN despite the fact that the DIN for

the said order was duly generated and communicated to the assessee

through intimation letter along with the said order ?

b) Whether in the facts and in the circumstances of the case the Tribunal was

justified in law in not appreciating the fact that the intimation letter

enclosing the order passed under Section 263 specifically mentioned that

"Order u/s 263 Dt. 29.03.2021 is having Document No. (DIN)

ITBA/RVV/S/91/2021-22/1041946687(1)" which forms an integral pat of

the order passed under Section 263 ?

c) Whether in the facts and in the circumstances of the case the Tribunal was

justified in law in not appreciating the fact that the DIN which was duly

generated and communicated alongwith the order passed under Section

263 to the assessee was in compliance of the Circular No. 19/2019 dated

14.08.2019 issued by the CBDT ?

We have heard Ms. Smita Das De, learned standing Counsel appearing for

the appellant/revenue and Mr. Abhratosh Majumder, learned senior Advocate,

assisted by Mrs. Akshara Shukla, learned Advocate, for the respondent/assessee.

The learned Tribunal in the impugned order has followed its earlier

decision in the assessee's own case in ITA No. 238/Kol/2021 and M.A. No.

38/Kol/2022, dated 5th April, 2023. Against the said order the revenue had filed

appeal before this Court being ITAT No. 202 of 2023, which was dismissed by

judgment dated 26th September, 2023 on the ground that no substantial

question of law arises for consideration.

Following the said decision this appeal is dismissed.

The stay application IA No.GA/1/2023 is also dismissed.

(T.S. SIVAGNANAM) CHIEF JUSTICE

(HIRANMAY BHATTACHARYYA, J.)

SN.

AR(CR)