Rvwo/44/2023 Of Principal Commissioner Of Income Tax Siliguri v. Prakasho Devi Saria

OD-18 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE RVWO 44 OF 2023IA NO: GA/2/2023PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI-Versus-PRAKASHO DEVI SARIA BEFORE: The Hon’ble the Chief Justice T.S. SIVAGNANAM, CHIEF JUSTICE -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 22[nd] March, 2024 Appearance :Mr. Soumen Bhattacharjee, Adv...for the appellantMr. Amales Ray, Adv.Mr. Dhiraj Lakhotia, Adv.Ms. Radhika Agarwal, Adv.…for the respondent The Court : We have heard Mr. Soumen Bhattacharjee, learned Counselappearing for the appellant and Mr. Amales Ray, learned Counsel for therespondent. There is a delay of 76 days in filing this review application. Since we aresatisfied with the reasons offered in the application for condonation of delay,the delay in filing the appeal is condoned. The condone delay petition isallowed. The assessee filed the review application being RVWO 27 of 2023 toreview the judgment and order dated 14[th] June, 2022 in ITAT 138 of 2021. Byorder dated 17[th] May, 2023, Court declined to entertain the review application.However, since it was submitted that pursuant to order passed by the Tribunalrefund was already granted to the assessee, there was an observation that ifthe amount has already been refunded to the assessee it should not berecovered by the Department on account of the judgment dated 14[th] June,2022. This observation will not help the assessee since after the judgment ofthis Court on 14[th] June, 2022 the assessee has paid the money on 9[th]September, 2022 and 15[th] September, 2022, as could be seen from the copy ofthe challan filed in the review application. Therefore, the observation that theDepartment should not recover the amount if it has already been paid by thatthe assessee, that will not enure in favour of the respondent/assessee andtherefore the respondent/assessee is not entitled to make any application forrefund. With the above clarification, the review application stands disposed of. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)SN.AR(CR)