KPC Medical College And Hospital Vs PCIT (Calcutta High Court)
Case Background and Procedural History
The case originated from four appeals filed by the assessee, KPC Medical College And Hospital, under Section 260A of the Income Tax Act, 1961, challenging a common order of the Income Tax Appellate Tribunal (ITAT) related to penalty proceedings for multiple assessment years (2007-08 to 2009-10 and 2011-12).
Read SC Judment in this case: SC Dismissed SLP Against Penalty Notice Ruling Under Section 271(1)(c)
Initially, a Division Bench of the Calcutta High Court had dismissed three of the appeals (ITAT 105/2015, 107/2015, and 108/2015) by an order dated August 7, 2015, holding that no substantial question of law arose. However, a connected appeal (ITAT 106/2015, renumbered as ITA 21/2015) arising from the same common ITAT order had already been admitted on August 26, 2015, on substantial questions of law concerning the penalty under Section 271(1)(c).
The assessee challenged the dismissal before the Supreme Court, which granted liberty on March 14, 2016, to file review applications before the High Court, pointing out the pending admitted appeal on the same issue.
Review Applications and Restoration of Appeals
The assessee filed review applications (RVWO 35/2016, 36/2016, and 37/2016) with a delay of 120 days. The High Court condoned the delay, noting it was not inordinate and citing the key factor: the pending admitted appeal, ITA 21/2015, on the same common ITAT order.
