What did the High Court hold?

The High Court held that the applications were not maintainable. The order condoning delay had already worked itself out, and the final judgment could not be recalled; a review application would be the appropriate remedy for any apparent errors.

The revenue filed applications to recall an order condoning their delay in filing an appeal and the final judgment passed in that appeal. The delay was 1207 days.

What were the issues?

The maintainability of applications to recall an order condoning delay and a final judgment passed by the tribunal.

PCIT vs M/S Sanjiv Shroff HUF | Calcutta High Court 2022

O- 6 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTON (INCOME TAX) ORIGINAL SIDE IA NO. GA/3/2023 In ITAT/199/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA -VS- M/S. SANJIV SHROFF HUF BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 5th June, 2023 Appearance : Mr. Tilak Mitra, Adv. ...for the petitioner Mr. Asim Choudhury, Adv. Ms. Akshara Shukla, Adv …for respondents The Court : These applications have been filed to recall the order passed in IA No.1/2022 and IA No.2/2022 in ITAT/199/2022 condoning the delay of 1207 days in filing the appeal. The other application is to recall the final judgement dated 20.12.2022 passed in ITAT no. 199 of 2022. After elaborately hearing the learned Advocates for the parties and carefully perusing the averments set out in the affidavit filed in support of the application the affidavit in opposition filed by the revenue and the affidavit-in-reply, we are of the view that these applications are not maintainable for more than one reason. Firstly the order dated 12.12.2022 condoning the delay in filing the appeal has worked itself out and the appeal has been taken up and the said appeal filed by the revenue was allowed by

2 judgement dated 20.12.2022. Therefore, at this juncture the question of entertaining an application for recalling the order dated 12.12.2022 does not arise. So far the judgment dated 20.12.2022 is concerned, since it is a final judgement which has been passed in the appeal question of recalling the judgement does not arise and if at all the appellant is aggrieved either they should have filed an appeal against the said judgement or if in their opinion there is any error which is apparent on the face of the judgement then only remedy available is to file a review application. Therefore, on both these grounds this application is not maintainable. Accordingly, the applications are dismissed as not maintainable. We make it clear that we have not gone into the merits of the contentions, which have been canvassed by the applicant/assessee in both the applications.

(T.S. SIVAGNANAM)

CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) pkd/GH.

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. M/S SANJIV SHROFF HUF

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