Mr. Tushar Kanti Satapathy, Senior Standing Counsel v. Ramesh Chandra Rath

IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No. 10 of 2022 ….Appellant….Respondent Principal Commissioner of Income Tax I, Ayakar Bhawan, Bhubaneswar Mr. Tushar Kanti Satapathy, Senior Standing Counsel -versus- Ramesh Chandra Rath None CORAM: THE CHIEF JUSTICE JUSTICE M.S. RAMAN ORDEROrder No. 08.02.2023 01. 1. The impugned order of the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) has allowed an application under Section 254(2) of the Income Tax Act, 1961 (Act) filed by the Assessee seeking recall of the earlier order dated 18[th] January, 2021 of the ITAT and has directed a fresh hearing of ITA No.366/CTK/2019 filed by the Assessee for the Assessment Year 2007-08. Cuttack Bench, Cuttack (ITAT) has allowed an application under Section 254(2) of the Income Tax Act, 1961 (Act) filed by the Assessee seeking recall of the earlier order dated 18[th] January, 2021 of the ITAT and has directed a fresh hearing of ITA No.366/CTK/2019 filed by the Assessee for the Assessment Year 2007-08. 2. Having heard learned Senior Sanding Counsel for the Appellant-Department and having perused the impugned order of the ITAT, the Court does not find any substantial question of law arising from the impugned order, which requires to be decided by this Court. The ITAT has given sufficient reasons while it thought necessary to Department and having perused the impugned order of the ITAT, the Court does not find any substantial question of law arising from the impugned order, which requires to be decided by this Court. The ITAT has given sufficient reasons while it thought necessary to recall its earlier order. Since in any event the appeal is going to be heard afresh, the Court does not consider it necessary to interfere. The appeal is accordingly dismissed. (Dr. S. Muralidhar) Chief Justice (M.S.Raman) Judge S.K. Jena/Secy.