Itat/186/2023 Of Commissioner Of Income Tax Exemptions Kolkata v. M/S Tata Medical Centre Trust

OD-17 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION ORIGINAL SIDE ITAT/186/2023IA NO.GA/1/2023COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA-Versus-M/S. TATA MEDICAL CENTRE TRUST, KOLKATA BEFORE: The Hon’ble T.S. SIVAGNANAM, CHIEF JUSTICE -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 26[th] September, 2023 Appearance :Ms. Smita Das De, Adv...for the appellantMr. Abhratosh Majumdar, Sr. Adv.Mrs. Akshara Shukla, Adv.…for the respondent The Court : This appeal filed by the revenue under Section 260A of theIncome Tax Act, 1961 (the Act) is directed against the order dated 3[rd] March,2023, passed by the Income Tax Appellate Tribunal, `B’ Bench, Kolkata, in I.T.A.No. 287/Kol/2022 for the assessment year 2017-18. The revenue has raised the following substantial questions of law forconsideration :- a)Whether in the facts and in the circumstances of the case the Tribunal wasjustified in law to quash the order passed under Section 263 of the said Actjustified in law to quash the order passed under Section 263 of the said Act on the ground of not mentioning any DIN despite the fact that the DIN forthe said order was duly generated and communicated to the assesseethrough intimation letter along with the said order ? b) Whether in the facts and in the circumstances of the case the Tribunal wasjustified in law in not appreciating the fact that the intimation letterenclosing the order passed under Section 263 specifically mentioned that“Order u/s 263 Dt. 29.03.2021 is having Document No. (DIN)ITBA/RVV/S/91/2021-22/1041946687(1)” which forms an integral pat ofthe order passed under Section 263 ? c) Whether in the facts and in the circumstances of the case the Tribunal wasjustified in law in not appreciating the fact that the DIN which was dulygenerated and communicated alongwith the order passed under Section263 to the assessee was in compliance of the Circular No. 19/2019 dated14.08.2019 issued by the CBDT ? We have heard Ms. Smita Das De, learned standing Counsel appearing forthe appellant/revenue and Mr. Abhratosh Majumder, learned senior Advocate,assisted by Mrs. Akshara Shukla, learned Advocate, for the respondent/assessee. The learned Tribunal in the impugned order has followed its earlierdecision in the assessee’s own case in ITA No. 238/Kol/2021 and M.A. No.38/Kol/2022, dated 5[th] April, 2023. Against the said order the revenue had filedappeal before this Court being ITAT No. 202 of 2023, which was dismissed by judgment dated 26[th] September, 2023 on the ground that no substantialquestion of law arises for consideration. Following the said decision this appeal is dismissed.The stay application IA No.GA/1/2023 is also dismissed. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) SN.AR(CR)