PRINCIPAL COMMISSIONER OF INCOME TAX , KOLKATA - 16, KOLKATA vs. M/S. PRAKASH ENGINEERING WORKS

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ITA/14/2018HC CalcuttaWBCHCO000075201808 February 2021Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the appellant's counsel pointed out that the tax effect in the appeal was ₹49,63,636/-. This amount was below the minimum limit prescribed for filing appeals in the High Court as per Circular No.17/2019 dated August 8, 2019. In view of this fact, the appellant sought permission to withdraw the present appeal. The Court, in view of the facts stated, dismissed the present appeal as withdrawn. The legal issues raised in the appeal were expressly kept open. No finding was given on the merits of the original assessment or the Tribunal's order.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Kolkata-16, against an order dated February 24, 2016, passed by the Income Tax Tribunal, Kolkata “C” Bench, Kolkata, in ITA No.157/Kol/2008 for the assessment year 1993-94. The appellant's counsel stated that the tax effect in the appeal was ₹49,63,636/-. This amount was noted to be 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 Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Consequently, the appellant sought permission to withdraw the present appeal.

What were the issues?

1. Whether the appeal, with a tax effect of ₹49,63,636/-, is maintainable before the High Court given the monetary limits prescribed by CBDT Circular No.17/2019. (Question of law) Assessee's Contention: The assessee (represented by Mr. J.P. Khaitan, Senior Advocate) did not make any arguments on the merits of the case. The appeal was sought to be withdrawn by the Revenue. Revenue's Contention: The learned counsel for the appellant (Principal Commissioner of Income Tax, Kolkata-16) argued that the tax effect in the appeal was ₹49,63,636/-, which is below the minimum limit prescribed for filing appeals in the High Court vide Circular No.17/2019. Therefore, the appellant sought permission to withdraw the appeal.

AI-generated summary — verify with the full judgment below

Serial No. OD - 13 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/14/2018 IA No: GA/2/2017(Old No:GA/986/2017) (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-16, KOLKATA ………….Appellant(s) Through : Mr. Radhamohan Roy, Advocate (VC) v/s M/s. PRAKSH ENGINEERING WORKS ………….Respondent(s) Through : Mr. J.P. Khaitan, Senior Advocate with Mr. Saumya Kejriwal, Advocate (VC) Ms. Swapna Das, Mr. Siddharth Das, Advocates Coram : HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MR. JUSTICE ANIRUDDHA ROY, JUDGE O R D E R 1. The present appeal has been filed impugning the order dated February 24, 2016 passed by the Income Tax Tribunal, Kolkata “C” Bench, Kolkata in ITA No.157/Kol/2008 for the assessment year 1993-94.

2 2. Learned counsel for the appellant pointed out that in paragraph 9 of the stay application, it has been mentioned that the tax effect in the appeal is ₹49,63,636/-. The same being below the minimum limit prescribed for filing 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. 3. In view of the facts as stated above, the present appeal is dismissed as withdrawn, while keeping open the legal issues raised therein. KOLKATA (ANIRUDDHA ROY) (RAJESH BINDAL) 08.02.2021 JUDGE JUDGE SN/TO.

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