COMMISSIONER OF INCOME TAX, BURDWAN vs. EAST WEST MODEL SCHOOL EDUCATION SOCIETY

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ITA/144/2010HC CalcuttaWBCHCO002488201005 February 2024Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal for non-filing of the paper book. The Court noted that the appeal had been pending for about 14 years and that despite a specific order granting time to file the paper book, the appellant had chosen not to do so. Consequently, the appeal was dismissed on this procedural ground. No decision was made on the merits of the case.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Burdwan against an order of the Income Tax Appellate Tribunal (though the specific order and assessment year(s) are not detailed in the provided text). The appeal has been pending before the High Court at Calcutta for approximately 14 years. Despite a previous order dated 21st June 2010, and a subsequent order dated 20th December 2023 granting one month's time to file the paper book, the appellant (Revenue) has failed to do so. The respondent assessee, East West Model School Education Society, is represented by counsel.

What were the issues?

1. Whether the appeal should be dismissed for non-filing of the paper book by the appellant (Revenue). The appellant (Revenue) did not appear to press the appeal. The respondent assessee was represented by counsel. The Court had previously granted time to the appellant to file the paper book, with a warning that the appeal might be dismissed if not filed within the stipulated period. The appellant failed to comply with this order.

AI-generated summary — verify with the full judgment below

ORDER O-16 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/144/2010 COMMISSIONER OF INCOME TAX, BURDWAN VERSUS EAST WEST MODEL SCHOOL EDUCATION SOCIETY BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 5th February 2024. Appearance: Ms. Swapna Das, Advocate …for the respondent. 1. Case called out. None appears for the appellant to press the appeal. Ms. Swapna Das, learned counsel for the respondent assessee is present. 2. On 20.12.2023, this Court passed the following order:- “Despite order dated 21st June, 2010 the appellants have not filed paper book. Learned counsel for the appellant prays for and is granted one month’s time and no more time to file paper book after serving copy thereof upon counsel for the respondent. In the event, paper book is not filed within the stipulated time, the appeal may be dismissed. List the matter in the monthly list of February, 2024.

2 3. This appeal is pending in this Court for about 14 years. Despite the afore- quoted order, the appellant has chosen not to file paper book. 4. In view of the aforesaid, the appeal is dismissed for non-filing of the paper book. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S.Kumar

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