ITO, WARD-4(1), KOLKATA., KOLKATA V. PANEL COMMERCE PVT. LTD., KOLKATA

MA 2/KOL/2025

AI Insights

The case involves a miscellaneous application filed by the revenue seeking to recall an order passed by the Income Tax Appellate Tribunal in a previous appeal concerning the same assessment year. The revenue's grievance was that their cross-appeal was not considered when the Tribunal disposed of the assessee's appeal. The Tribunal, after hearing the submissions from both parties, decided that recalling the order would amount to revisiting a concluded judicial decision, which is impermissible under the law except in specific circumstances outlined in section 254(2) of the Income Tax Act. The Tribunal dismissed the revenue's application, maintaining the integrity of its previous decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298607 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Procedural lapse
• Section: 254(2)

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Sonjoy Sarma, Judicial Member M.A. No.2/Kol/2025 (Arising out of I.T.A. No.1116/Kol/2023) Assessment Year: 2013-14 ITO, Ward-4(1), Kolkata ………………………………..…..........……….Appellant vs. Panel Commerce Pvt. Ltd………..................………........……...…..…..Respondent 4, Synagogue Street, 8th Floor, Room No.814, Kol-1. [PAN: AAGCP4413P] Appearances by: Shri Sailen Samadder, Addl. CIT, Sr. DR, appeared on behalf of the appellant. Shri Sunil Surana, AR, appeared on behalf of the Respondent. Date of concluding the hearing : April 04, 2025 Date of pronouncing the order : April 22, 2025 ORDER Per Sonjoy Sarma, Judicial Member: The present miscellaneous application has been filed by the revenue with a prayer to recall an order passed by the Tribunal in ITA No.1116/Kol/2023 dated 08.02.2024 for assessment year 2013-14 in the appeal filed by the assessee. 2. The grievance of the revenue is that both the assessee and the revenue had filed separate appeals against an order passed by ld. CIT(A) dated 27.09.2023. However, while disposing of the assessee’s appeal, the Tribunal did not take into account the revenue’s cross-appeal as the assessee’s appeal was heard and disposed of without hearing the connected departmental appeal for the same assessment year. Accordingly, the ld. DR prayed before us that the Tribunal’s order passed in ITA No.1116/Kol/2023 dated 08.02.2024 may be recalled and consequently the departmental appeal in ITA No.1292/Kol/2023 be clubbed and heard together with the assessee’s appeal for proper adjudication in the interests of justice. M.A. No.2/Kol/2025 Assessment Year: 2013-14 Panel Commerce Pvt. Ltd 2 3. On the other hand, the ld. counsel for the assessee has submitted that at the time of hearing, it was never pointed out by the revenue that the cross-appeal of the revenue had already been filed and the Tribunal had accordingly decided the assessee’s appeal on its merit. He further submitted that recalling of the Tribunal’s own order, at this stage, would serve no purpose and a conscious judicial decision had already been rendered. 4. We, after hearing the rival submissions of both the parties and perusing the materials available on record, find that it is evident that at the time of hearing of the assessee’s appeal, no mention was made regarding the pendency of the connected cross-appeal of the revenue. The Tribunal having decided the appeal on merits, cannot now recall its own judicial order merely because of a procedural lapse occurred in not bringing notice of the pendency of the revenue’s appeal. At this stage, revisiting a concluded judicial decision on such ground would amount to a revision of Tribunal’s own order, which is impermissible under law except under limited circumstanced as specified u/s 254(2) of the Act. We note that the Tribunal has limited power of rectification of apparent mistakes in its orders through a miscellaneous application and the present request of the revenue does not fall under this scope. In the light of the above observation, the instant miscellaneous application filed by the revenue is hereby dismissed. 5. In the result, the miscellaneous application of the revenue is dismissed. Kolkata, the 22nd April, 2025. Sd/- Sd/- [Rajesh Kumar] [Sonjoy Sarma] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 22.04.2025. RS M.A. No.2/Kol/2025 Assessment Year: 2013-14 Panel Commerce Pvt. Ltd 3 Copy of the order forwarded to: 1. ITO, Ward-4(1), Kolkata 2. Panel Commerce Pvt. Ltd 3.CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches "