COMMISSIONER OF INCOME TAX, KOLKATA XIII, KOLKATA vs. SRI SUNIL AGARWAL

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ITA/139/2011HC CalcuttaWBCHCO002702201118 January 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court recorded the submission made by the learned standing counsel for the revenue that the appeal cannot be prosecuted on the ground of low tax effect. Based on this submission, the Court dismissed the appeal. Consequently, the substantial questions of law that were raised in the appeal were left open and not decided on merits. The operative direction was the dismissal of the appeal. No specific amount in dispute was mentioned in the judgment.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Kolkata-XIII, Kolkata (the revenue) under Section 260A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal, Kolkata. The respondent is Sri Sunil Agarwal (the assessee). The appeal was heard by the High Court at Calcutta on January 18, 2022. The learned standing counsel for the revenue submitted that the appeal could not be prosecuted due to a low tax effect.

What were the issues?

1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, can be prosecuted on the ground of low tax effect. The revenue, through its learned standing counsel, argued that the appeal cannot be prosecuted due to low tax effect, implying that the monetary threshold for pursuing appeals has not been met or that it is not economically viable to continue the litigation. The judgment does not record any specific arguments from the assessee regarding this issue.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD-6 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA 139 of 2011 COMMISSIONER OF INCOME TAX, KOLKATA-XIII, KOLKATA VERSUS SRI SUNIL AGARWAL BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 18th JANUARY 2022. [Via Video Conference] Appearance: Mr. Ashok Bhowmick, Adv. …for the appellant. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act is directed against the order passed by the Income Tax Appellate Tribunal, Kolkata. The learned standing counsel appearing for the appellant/revenue has given instructions to the effect that this appeal cannot be prosecuted by the appellant/revenue on the ground of low tax effect. Recording the said submission, the appeal stands dismissed on the ground of low tax effect. Consequently, substantial questions of law which have been raised are left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) nm/GH.

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