DCIT Vs Shibdas Sen (ITAT Kolkata)
The Revenue filed a Miscellaneous Application seeking recall of the order passed by the Income Tax Appellate Tribunal, Kolkata in ITA No. 1365/Kol/2023 for Assessment Year 2019-20, dated 08.08.2024. The Revenue sought recall of the Tribunal’s earlier order on the ground that it suffered from a patent error of law/facts.
The Tribunal heard the rival submissions of both parties and perused the materials available on record. The Tribunal noted that the Revenue’s Miscellaneous Application had been filed beyond the period of six months from the end of the month in which the original Tribunal order was passed. The Tribunal applied Section 254(2) of the Income-tax Act, 1961, under which rectification of an apparent mistake by the Tribunal is subject to a six-month period from the end of the month in which the order was passed.
On this basis, the Tribunal held that the Revenue’s Miscellaneous Application was barred by limitation within the meaning of Section 254(2) of the Act. The Tribunal therefore did not proceed to grant the Revenue’s request for recalling the earlier order on the alleged patent error of law/facts.
Consequently, the Miscellaneous Application filed by the Revenue was dismissed. The order was pronounced in the open Court on 16/06/2026.
The decision thus turned on the statutory limitation applicable to a Miscellaneous Application under Section 254(2). The Tribunal found that the Revenue had approached it beyond the prescribed six-month period and, accordingly, dismissed the application as barred by limitation.
Respondent Was Represented By: Shri Shuvo Chackborty
FULL TEXT OF THE ORDER OF ITAT KOLKATA
By virtue of this Miscellaneous Application (In short, ‘MA’), the revenue seeks recalling the order passed by the Tribunal in ITA No. 1365/Kol/2023 for A.Y. 2019-20, dated 08.08.2024 on the ground of being suffering from patent error of law/facts.
2. We have heard rival submissions of both parties and perused the materials available on record. We find that this MA by the revenue has been filed beyond the period of six months from the end of the month, in which the order was passed by the tribunal and therefore, is barred by limitation within the meaning of section 254(2) of the Income-tax Act, 1961 (In short, ‘the Act’). Consequently, we dismiss the MA filed by the revenue.
3. In the result, MA filed by the revenue is dismissed.
The order is pronounced in the open Court on 16/06/2026.
