THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S ORIENTAL POWER CABLES LTD.

ITA/107/2019HC RajasthanRJHC02067916201908 February 2022Bench: AKIL KURESHI,SUDESH BANSAL2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission by the revenue's counsel that the amount of income tax involved in the appeal was less than ₹ 1 crore, which is below the minimum limit prescribed for filing or pursuing appeals in the High Court as per Circular No. 17/2019. In view of this submission, the Court permitted the revenue to withdraw the present appeal. The appeal was accordingly dismissed as withdrawn. However, the Court explicitly stated that the questions of law raised in the appeal were kept open. No specific findings were made on the merits of the case, and no operative directions for remand or deletion were issued.

What were the facts?

The appellant, Principal Commissioner of Income Tax, Central – 2, Kolkata, filed an appeal before the High Court at Calcutta against an order dated March 10, 2017, passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata. The appeal pertained to assessment years 2006-07 to 2009-10 and 2011-12 and 2012-13. The revenue's counsel submitted that the amount of income tax involved in the appeal was less than ₹ 1 crore, which falls below the minimum limit prescribed for filing or pursuing appeals in the High Court as per Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes. Consequently, the revenue sought permission to withdraw the present appeal.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable before the High Court given that the amount of income tax involved is less than ₹ 1 crore, as per Circular No. 17/2019? (Question of law) Assessee's Contentions: The revenue (appellant) argued that the appeal should be permitted to be withdrawn as the tax effect is below the threshold limit prescribed by CBDT Circular No. 17/2019 for filing appeals in the High Court. Revenue's Contentions: The revenue (appellant) argued that the appeal should be permitted to be withdrawn as the tax effect is below the threshold limit prescribed by CBDT Circular No. 17/2019 for filing appeals in the High Court.

AI-generated summary — verify with the full judgment below

Serial No. OD - 25 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/107/2019 (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL – 2, KOLKATA ….Appellant(s) Through: Mr. S.N. Dutta with Ms. Madhu Jana, Advocates. Mr. Sanjay Kumar, CIT (Judicial) v/s M/s. SHIVA LOKENATH RICE MILLS (P) LTD. . ….Respondent(s) Through: None. Coram : HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MR. JUSTICE ANIRUDDHA ROY, JUDGE O R D E R 1. The revenue has filed the present appeal against the order dated March 10, 2017 passed by the Income Tax Appellate Tribunal “B” Bench Kolkata in IT(SS)A Nos. 182 to 185/Kol/2014 for the assessment years 2006-07 to 2009-10 along with IT(SS)A Nos. 186 to 187/Kol/2014 for the assessment years 2011-12 and 2012-13. 2. Learned counsel for the appellant submits that the amount of income tax involved in the present appeal is less than ₹ 1 crore. The same being below the minimum limit prescribed for filing or pursuing of appeals in the High Court vide Circular No.17/2019 F.No.279/Misc.142/2007- ITJ(Pt.) issued by the Government of India, Ministry of Finance, Department

2 of Revenue, Central Board of Direct Taxes, Judicial Section dated August 8, 2019, the appellant may be permitted to withdraw the present appeal. 3. In view of the above facts, the present appeal is dismissed as withdrawn, however, keeping open the questions of law raised therein. KOLKATA 26.03.2021 akg/skumar (ANIRUDDHA ROY) JUDGE (RAJESH BINDAL) JUDGE Bench ID - 174068

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