THE COMMISSIONER OF INCOME TAX, KOLKATA II vs. M/S MATRIX GLASS AND STRUCTURES PVT LTD.
What did the High Court hold?
The High Court, recording the submission of the revenue's learned standing counsel, dismissed the appeal on the ground of low tax effect. 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 issue was expressly left undecided as the appeal was disposed of on a procedural ground.
What were the facts?
The Commissioner of Income Tax, Kolkata II (the revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal, Kolkata. The appeal was filed against M/s. Matrix Glass and Structures Pvt. Ltd. (the assessee). The appeal was heard by the High Court at Calcutta on its Original Side. The revenue's learned standing counsel 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 given the low tax effect. The revenue argued that the appeal could not be prosecuted on the ground of low tax effect. No arguments were recorded for the assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-8 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE
ITA 143 of 2011
THE COMMISSIONER OF INCOME TAX, KOLKATA II VERSUS M/S. MATRIX GLASS AND STRUCTURES PVT. LTD.
BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th January, 2022. Appearance: Mr. M.N. Bandopadhyay, 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.) s.pal/pkd
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