COMMISSIONER OF INCOME TAX, KOLKATA IV vs. M/S AT & S INDIA PRIVATE LTD.

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ITA/131/2011HC CalcuttaWBCHCO002530201114 July 2021Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ARIJIT BANERJEE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the Revenue to withdraw the present appeal. The court noted the submission by the Revenue's counsel regarding the income tax involved being less than ₹ one crore, which falls below the minimum limit for pursuing appeals in the High Court as per Circular No. 17/2019. The appeal was disposed of accordingly. However, the court explicitly stated that the question of law raised in the appeal remains open. No specific finding was made on the merits of the case, and no operative directions for deletion or remand were issued.

What were the facts?

The Commissioner of Income Tax, Kolkata IV (the Revenue) filed an appeal against an order dated March 31, 2010, passed by the Income Tax Appellate Tribunal, 'A' Bench, Kolkata. The appeal pertains to assessment year 2004-05 and involves M/s. AT & S India Private Ltd. (the Assessee). The Revenue's counsel submitted that the income tax involved in the appeal is less than ₹ one crore. This amount is below the minimum limit prescribed for filing 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 Revenue is permitted to withdraw the present appeal, given that the amount of income tax involved is below the prescribed monetary limit for High Court appeals. The Revenue argued that the appeal should be permitted to be withdrawn based on Circular No. 17/2019, which sets a minimum monetary threshold for filing appeals in the High Court. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Serial No. OD - 3 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/131/2011 (Through Video Conferencing) COMMISSIONER OF INCOME TAX, KOLKATA IV ………….Appellant(s) Through : Mr. Manabendranath Bandyopadhyay, Advocate (VC) V/s M/s. AT & S INDIA PRIVATE LTD. ………….Respondent(s)

Through : Mr. Somak Basu, Advocate Coram : HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MR. JUSTICE ARIJIT BANERJEE, JUDGE O R D E R 1. The revenue has filed the present appeal against the order dated March 31, 2010 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata, in I.T.A No. 1450/Kol/2008 for the assessment year 2004-05. 2. Learned counsel for the appellant submits that the amount of income tax involved in the present appeal is less than ₹ one crore. The same being below the minimum limit prescribed for filing of 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 of Revenue, Central Board of Direct Taxes, Judicial Section dated August 8, 2019, he may be permitted to withdraw the present appeal.

2 3. The present appeal is disposed of, however, keeping open the question of law raised therein. KOLKATA (ARIJIT BANERJEE) (RAJESH BINDAL) 14.07.2021 JUDGE CHIEF JUSTICE (ACTING) SN/S.Das

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