Department cannot file recall application after dismissal of condonation of delay and appeal rejection

The Calcutta HC dismissed the department's application seeking recall of an order dated 9.1.2023. The original order had rejected the department's appeal and dismissed their prayer for condonation of 979 days delay. The court held that an application for recalling such an order is not maintainable under law. The case involved the Principal Commissioner of Income Tax Central 1 Kolkata as appellant against a private limited company as respondent. The HC's brief ruling established that once a condonation of delay application is dismissed and an appeal is rejected on that basis, the department cannot file a recall application to reverse such determination. The application GA/3/2024 was accordingly dismissed by the two-judge bench.

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The Calcutta High Court, comprising Chief Justice T. S. Sivagnanam and Justice Hiranmay Bhattacharyya, dismissed the department's application seeking to recall the order dated 9.1.2023. The original order had dismissed the prayer for condonation of delay of 979 days and rejected the appeal. The Court held that "such an application for recalling the order is not maintainable," and accordingly, GA/3/2024 was dismissed.

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