Sylvesa Infotech Private Limited and another Vs ITO (Orissa High Court)
The Orissa High Court recently addressed a significant legal question concerning its powers of review in the case of Sylvesa Infotech Private Limited and another vs ITO. The petitioners sought a review of an order dated 14th December 2023, passed by a coordinate Bench. This article delves into the details of the judgment, examining the court’s reasoning and its implications.
Background of the Case
The matter was heard through a hybrid mode, where the petitioners requested a review of the previous order. The original order stated:
“This matter is taken up through hybrid mode.
Heard learned counsel for the parties.
Since the order impugned is an appealable one, this Court is not inclined to entertain this writ petition. However, liberty is granted to the Petitioners to pursue their remedy before the appellate authority in accordance with law.
On the prayer of the learned Senior Counsel appearing for the Petitioners, original copies/certified copies of the assessment order, if any filed, be returned to the learned counsel for the Petitioners on substitution of photocopy thereof.
In view of the above, the writ petition stands disposed of.”
Petitioners’ Argument
Mr. Sidhartha Ray, the learned Senior Counsel for the petitioners, argued that in similar cases, different views had been expressed. He contended that the order dated 14th December 2023, required a review and cited the Supreme Court case of Bir Bajrang Kumar v. State of Bihar (AIR 1987 SC 1345) to support his argument.
