Kaushal Kumar vs Commissioner Of Income Tax
2024 Latest Caselaw 420 Cal/2

Calcutta High Court

Kaushal Kumar vs Commissioner Of Income Tax on 5 February, 2024

Author: T.S. Sivagnanam

Bench: T.S. Sivagnanam, Supratim Bhattacharya

OD-23

                                 ORDER SHEET
                       IN THE HIGH COURT AT CALCUTTA
                      SPECIAL JURISDICTION(INCOME TAX)
                                ORIGINAL SIDE



                           ITAT/247/2023
                         IA NO: GA/1/2023
                        KAUSHAL KUMAR
                               -VS-
          COMMISSIONER OF INCOME TAX, ASANSOL AND ORS.



BEFORE:
THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
AND
HON'BLE JUSTICE SUPRATIM BHATTACHARYA

DATE: 5TH FEBRUARY 2024.


                            Mr. A. Agarwal, Adv.; Mr. F. Ghaffar, Adv., for appellant.
                                             Mr. P. Dudhoria, Adv., for respondents.

The Court: We have heard Mr. Agarwal, learned counsel for the

appellant, and Mr. Dudhoria, learned Senior Standing Counsel appearing for the

respondents.

The appeal is admitted only on the following substantial questions of

law:

i. Whether the Income Tax Appellate Tribunal exceeded its

jurisdiction by admitting the Misc. Application 54/Kol/2022 vide

its order dated 13th March 2023 after disposal of the appeal filed by

the assessee and erred in recalling its order dated 20th July, 2022

inasmuch as the provisions of section 254(2) of the Income Tax

Act provides only for rectifying any mistake apparent from the

record?

ii. Whether the Income Tax Appellate Tribunal failed to appreciate

that the Misc. Application filed by the Revenue did not

contemplate any mistake apparent from the record and as such the

Income Tax Appellate Tribunal exceeded its jurisdiction in

allowing the Misc. Application by order dated 13th March, 2023?

iii. Whether the Income Tax Appellate Tribunal erred in allowing the

Misc. Application, vide its order dated 13th March 2023 thereby

reviewing its own judgment of order dated 20th July 2022 on the

basis of a subsequent judgment in the case of Checkmate Services

Private Limited -vs- Commissioner of Income Tax-I, (2022) 143

taxmann.com 178 (SC), when admittedly the same was not

available with the records of the Hon'ble Tribunal on the date of

passing the order under section 254(1) of the Act?

iv. Whether the Income tax Appellate Tribunal failed to appreciate

that the judgment of Checkmate Services Private Limited was not

in the records of the Hon'ble Tribunal as on the dat eof passing of

the order under section 254(1) of the Act and as such there was no

mistake apparent from the record which necessitated the Hon'ble

Tribunal to amend the order passed by it?

The appellant shall file the requisite number of informal paper books

prepared out of Court including therein all relevant papers and documents by serving

copies thereof to the learned Advocate for the respondent within 10(ten) weeks.

List the appeal after 12(twelve) weeks for hearing.

Settlement of index and all other formalities are dispensed with.

Since the respondent is represented by their learned Advocate, notice of

appeal on the respondent stands waived.

The stay applications stand closed.

(T.S. SIVAGNANAM, CJ.)

(SUPRATIM BHATTACHARYA, J.)

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