M/S Dr Chhang'S Super Speciality Hospital Pvt. Ltd. Vs Union of India & Ors. — Calcutta HC (2025) — LawSathi Research

M/S Dr Chhang'S Super Speciality Hospital Pvt. Ltd. Vs Union of India & Ors. — Calcutta HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Directions-only order (appeals remain pending; no stay order presently in force): appellant directed, without prejudice, to file a statutory appeal before the Commissioner of Income Tax (Appeals); if filed within 30 days of receipt of server copy, the appellate authority shall entertain it and keep it pending abiding by the decision in M.A.T. 615 of 2018 and M.A.T. 616 of 2018; liberty granted to respondents/department to file affidavit-in-opposition, if they so desire (para 5); leave granted to the appellant to file an application for appropriate interim orders, to be listed when filed.

Issue for consideration

Whether, pending disposal of M.A.T. 615 of 2018 and M.A.T. 616 of 2018 (with no stay order in force), the appellant should be directed to pursue the statutory appellate remedy before the Commissioner of Income Tax (Appeals) against the assessment order. +1 more

Court's answer

The Court directed the appellant, without prejudice to its rights and contentions in these appeals, to file a statutory appeal before the Commissioner of Income Tax (Appeals) having jurisdiction over the assessee.

Ratio / Principle

If the statutory appeal is filed within 30 days of receipt of the server copy of this order, the appellate authority shall entertain the appeal and keep it pending, abiding by the decision in M.A.T. 615 of 2018 and M.A.T. 616 of 2018.

Key takeaways

Leave was granted to the appellant to file an appropriate application for appropriate interim orders (liberty earlier given by order dated 31 July 2025 against coercive recovery action); such application, once filed, is to be listed before the Court as and when filed — the question of interim relief itself remains open.ratio¶9

Detailed headnote1 paragraphs

Directions order dated 03.09.2025 in restored M.A.T. 615 & 616 of 2018 (M/s. Dr. Chhang’s Super Specialty Hospital P. Ltd. v. Union of India & Ors.). Earlier interim order dated 14.08.2018 (assessment/re-assessment could continue but no enforcement of demand till disposal of appeals) stood vacated when the appeals were dismissed for non-prosecution, and was not extended on restoration. Post disposal of the writ petition by the learned Single Bench on 18.05.2018, objections to the reopening proceeding were disposed of and an assessment order was passed; both were challenged via a supplementary affidavit filed and served on the date of this order. With no stay operating, the Court directed the appellant, without prejudice, to file a statutory appeal before the jurisdictional Commissioner of Income Tax (Appeals); if filed within 30 days of receipt of server copy, the appellate authority shall entertain and keep it pending, abiding by the decision in these appeals. Liberty given to the department to file affidavit-in-opposition; leave granted to the appellant to move for appropriate interim orders against any coercive recovery, such application to be listed when filed — interim protection left open.

03.09.2025 Item Nos.11 & 12 PG/KS Ct. No.1

M.A.T. 615 of 2018

M/s. Dr. Chhang’s Super Specialty Hospital Private Limited Versus Union of India & Ors. With

M.A.T. 616 of 2018 M/s. Dr. Chhang’s Super Specialty Hospital Private Limited Versus Union of India & Ors.

Mr. Abhratosh Majumder, Sr. Adv. Mr. Ananda Sen

Mr. Partha Pratim Dutt……………….for the appellant

Mr. Aryak Dutt

Mr. Amit Sharma………………….for the respondents

These appeals have been listed for hearing. For want of time, the matters cannot be taken up. Though initially the appellant had an interim order granted by the Division Bench dated 14^th August, 2018 by which the Division Bench directed the assessment/re-assessment proceeding against the appellant may continue but the respondents will not enforce any demand against the appellant till the disposal of the appeals, these appeals were dismissed for non-prosecution. Consequently, the interim order was also stood vacated.

Subsequently, application was filed to restore the appeals and the appeals were restored but the interim order was not extended.

In the present circumstances, the learned senior advocate appearing for the appellant submits that his

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client apprehends that recovery proceedings may be initiated by the respondents/department since already assessment order has been passed.

It is to be noted that after the disposal of the writ petition by the learned Single Bench on 18^th May, 2018, the objections raised to the reopening proceeding was disposed of. Thereafter assessment order has also been passed. Both these orders have been put to challenge in these appeals by way of a supplementary affidavit, copy of which has been filed today and the same has also been served on the learned advocate appearing for the respondents.

Liberty is granted to the respondents/department to file their affidavit in opposition, if they so desire.

Since the appeals are pending and there are no order of stay, we direct the appellant, without prejudice to its rights and contentions in these appeals to file a statutory appeal before the Commissioner of Income Tax (Appeals) having jurisdiction over the assessee and if such appeal is filed within a period of 30 days from the date of receipt of server copy of this order, the appellate authority shall entertain the appeal and keep the appeal pending and abide by the decision in these appeals i.e. M.A.T. 615 of 2018 and M.A.T. 616 of 2018.

In the order dated 31^st July, 2025, while permitting the appellant to file supplementary affidavit, liberty was also granted to pray for appropriate interim orders, in

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the event, there is any coercive action initiated by the respondents/department for recovery of the taxes.

Though such liberty was granted, the appellant has not filed an application for appropriate interim orders. The learned senior advocate appearing for the appellant submits that the appellant will file an application at the earliest and the same may be considered.

Leave is granted to file the appropriate application for appropriate interim orders and if such application is filed, let the same be listed before this court as and when the same is filed.

(T.S SIVAGNANAM)

CHIEF JUSTICE

(CHAITALI CHATTERJEE (DAS), J.)