ITO, WARD-46(4), KOLKATA V. SATYAJIT DAS, HOWRAH

MA 47/KOL/2024

AI Insights

The case involves a Miscellaneous Application (M.A. No.: 47/KOL/2024) filed by the Income Tax Department seeking to recall an earlier Tribunal order (ITA No. 301/KOL/2020) which had deleted an addition of Rs.78,00,000 made by the Assessing Officer (AO). The Department's application claimed that the Tribunal erred in not restoring the matter back to the AO for further verification. However, the Tribunal found no mistake apparent on record in their previous order and criticized the Department for filing a frivolous application, which was seen as an attempt to harass the assessee and waste judicial resources. The concerned officials later regretted the filing of the application, leading to the Tribunal dropping the action against them but advising caution in future.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298761 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

"आयकर अपीलीय अिधकरण कोलकाता 'B' पीठ, कोलकाता म¤ IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER M.A. No.: 47/KOL/2024 In I.T.A. No.: 301/KOL/2020 Assessment Year: 2010-11 ITO, Ward-46(4), Kolkata .............. Applicant Vs. Satyajit Das ………….. Respondent Moubesia, Dhulasimla, Uluberia, Howrah-711315 (PAN: AGVPD4627P) Appearances: APPLICANT represented by: Shri Sailen Samadder, Addl. CIT, Sr. DR. RESPONDENT represented by: Shri Rana Dey, staff on behalf of Sri Miraj D. Shah, AR Date of concluding the hearing : 3rd January, 2025 Date of pronouncing the order : 3rd January, 2025 ORDER Per Sanjay Garg, Judicial Member: The present Miscellaneous Application has been moved by the Department u/s. 254(2) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and it has been requested in the application that the order of the Tribunal dated 14.12.2023 passed in ITA No. 301/Kol/2020 may be recalled. 2. However, on perusal of the aforesaid application, it was found that the only ground taken in the application was that the Tribunal erred in deleting the addition of Rs.78,00,000/- made by the AO in an assessment order passed u/s. 143(3)/147 of the Act without restoring the matter back to the file of the AO for further verification etc. There was no mention in the application of any M.A. No.: 47/KOL/2024 Satyajit Das, AY 2010-11 Page 2 of 3 error apparent on record occurred in the order of the Tribunal dated 14.12.2023. It was noted by the Tribunal the file in order dated 20.12.2024 that such type of frivolous applications without any basis were uncalled for and a show cause notice was issued to the concerned Pr. CIT and Assessing Officer (AO) as to why the cost should not be imposed for not only harassing the assessee but also raising uncalled for objections against the order of the Tribunal and wasting time and resources of official machinery. The said order dated 20.12.2024 is reproduced as under: “This Miscellaneous Application has been filed by the revenue for recalling of the order dated 14.12.2023 passed in ITA No. 301/Kol/2020. In this Misc. Application, there is no pleading about any mistake apparent on record that has occurred in the order dated 14.12.2023 (supra). The only ground that has been taken that the ITAT has erred in deleting the addition of Rs.78,00,000/- made by the AO in the assessment order passed u/s. 143(3)/147 of the Act without restoring the matter back to the file of the AO for further verifications etc. This type of approach of the concerned departmental officials in moving such type of the application for recalling of the order only because the department is not satisfied with the order of the Tribunal, is highly deprecable and uncalled for and deserves to be dismissed with exemplary costs. However, before imposing costs, let an opportunity be given to the concerned Pr. CIT, who has approved such type of frivolous application to show cause as to why costs may not be imposed and recovered from the salary of the concerned Assessing Officer and Pr. CIT for not only harassing the assessee but also raising uncalled for objections against the order of the Tribunal and wasting time and resources of official machinery. Adjourned to 03.01.2025 for the aforesaid purpose.” (File order dated 20.12.2024) 3. Ld. DR today has produced a letter dat4ed 27.12.2024 of the concerned Pr. Commissioner of Income Tax-13, Kolkata namely Mr. Easther Lal Ruatkimi which is further accompanied with the explanation of the concerned AO namely, Mr. Salil Roy, ITO, Ward-46(1), Kolkata, vide letter dated 23.12.2024 wherein both the Officers have regretted to file the aforesaid application. 4. Considering the aforesaid explanation that there was no intention to file such type of frivolous application, we drop the action against the said officers. However, it is directed that they shall be careful in future. There is no merit in the present Misc. Application filed u/s. 254(2) of the Act and the same is hereby dismissed. M.A. No.: 47/KOL/2024 Satyajit Das, AY 2010-11 Page 3 of 3 5. In the result, the Miscellaneous Application filed by the Department is hereby dismissed. Order pronounced in the open Court on 03.01.2025 Sd/- Sd/- [Rajesh Kumar] [Sanjay Garg] Accountant Member Judicial Member Dated: 03.01.2025 J.Dey (Sr. P.S.) Copy of the order forwarded to: 1. ITO, Ward-46(4), Kolkata 2. Shri Satyajit Das, 3. CIT(A) 4. Pr. CIT-13, Kolkata 5. (DR) ITAT, Kolkata Benches, Kolkata. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Kolkata Benches, Kolkata "