PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL -2, KOLKATA vs. M/S. SHIVA LOKENATH RICE MILLS (P) LTD

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ITA/107/2019HC CalcuttaWBCHCO001338201826 March 2021Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the Revenue's request to withdraw the appeal. The Court noted the submission by the Revenue's counsel that the amount of income tax involved was less than ₹ 1 crore, which was below the minimum limit prescribed for filing or pursuing appeals in the High Court as per Circular No. 17/2019. Consequently, the appeal was dismissed as withdrawn.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findings were made on the merits of the ITAT's order, and no operative directions were issued beyond the dismissal as withdrawn.

What were the facts?

The Principal Commissioner of Income Tax, Central – 2, Kolkata (the Revenue) filed an appeal before the High Court at Calcutta against an order dated March 10, 2017, passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Kolkata. This order pertained to Income Tax (Settlement) Appeal Nos. 182 to 185/Kol/2014 for assessment years 2006-07 to 2009-10, and IT(SS)A Nos. 186 to 187/Kol/2014 for assessment years 2011-12 and 2012-13. The Revenue's counsel submitted that the amount of income tax involved was less than ₹ 1 crore, which fell below the prescribed monetary limit for filing or pursuing appeals in the High Court as per Circular No. 17/2019 dated August 8, 2019.

What were the issues?

The primary issue before the High Court was whether the Revenue should be permitted to withdraw its appeal. The Revenue's contention was based on Circular No. 17/2019, which sets a minimum threshold of ₹ 1 crore for appeals to the High Court. The Revenue argued that since the tax involved was below this limit, they should be allowed to withdraw the appeal. The judgment does not record any arguments from the respondent, M/s. Shiva Lokenath Rice Mills (P) Ltd.

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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