PCIT-1, KOLKATA V. NADIA DISTRICT CENTRAL CO-OPERATIVE BANK LTD., NADIA

MA 211/KOL/2025

AI Insights

The case involves a miscellaneous application filed by the revenue against the order of the ITAT in ITA No. 763/Kol/2024 concerning the assessment year 2018-19. The revenue contended that the ITAT erred in its previous order by stating that the notice under Section 143(2) was not in accordance with CBDT guidelines, despite it being issued in a format directed by the CBDT. The Tribunal, after considering the arguments and the legal provisions, concluded that there was no mistake apparent on the record and dismissed the revenue's application, citing the precedent that the Tribunal does not possess the authority to review its own orders.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 844280 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 14-11-2025
• Other Referred Cases: Commissioner of Income Tax, Mumbai versus Reliance Telecom Ltd.
• Laws Referred To: Section 143 (2) of the ITAT, Section 254(2) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOMETAX APPELLATE TRIBUNAL “B”BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member M.A. No.211/Kol/2025 [A/o ITA No. 763/Kol/2024] Assessment Year: 2018-19 PCIT-1, Kolkata…….……………..…..........……................................….Appellant Vs Nadia District Central Co-operative Bank Ltd. Samabay Building M.M. Ghosh Street, Krishnanagar, Kolkata- 741101 [PAN: AAALN0139M] Appearances by: Shri S.K. Tulsiyan, Advocate & P.K. ray, Advocate, appeared on behalf of the appellant. Shri S.B. Charaborthy, Addl., Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : January, 30, 2026 Date of pronouncing the order : March 17, 2026 ORDER Per Rajesh Kumar, Accountant Member: The present miscellaneous application has been filed by the revenue against the order of the ITAT in ITA No. 763/Kol/2024. 2. The Ld. DR by filing this instant miscellaneous application has submitted that Hon’ble ITAT has erred in observing that the notice under Section 143 (2) of the ITAT was not framed in accordance with the guidelines issued by the CBDT ignoring that the notice was issued by the AO in the format designed on the basis of the direction of CBDT. The prayer of the DR is that order passed by the Tribunal in ITA No. 763 to be recalled or modified. Printed from counselvise.com M.A. No.211/Kol/2025 Assessment year: 2018-19 2 3. Contrary to that Ld. AR supports the impugned order thereby submitting that in miscellaneous application, mistakes can only be rectified which is being apparent from the records and Tribunal has got no power to review its own order. The Ld. AR submits that Tribunal has passed a well-reasoned and explained order and there is no mistake apparent on the record, the LD AR cited a decision passed in Commissioner of Income Tax, Mumbai versus Reliance Telecom Ltd. and submit that recalling of his earlier order and beyond the ambit power under Section 254(2) of the Act when there is no mistake apparent on the record. 4. Upon here the submission of the counsel of the respective parties and on perusal of the impugned orders, we find that in ITA No. 763/2024, Tribunal has passed an order after hearing the rival contention of the parties and it was based on the merit by relying the decision of the Co-ordinate Bench of the Tribunals, we do not find anything mistake apparently on the record. It is settled law that Tribunal has got no power to review its own order. Accordingly, we dismiss the appeal of the revenue. Kolkata, 17th March, 2026. Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member D.C (P.S) Dated: . 17 March, 2026. Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR), Printed from counselvise.com M.A. No.211/Kol/2025 Assessment year: 2018-19 3 //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "