PRINCIPAL COMM OF INCOME TAX KOL 1 vs. M/S LANDIS +GYR LTD

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ITA/179/2018HC CalcuttaWBCHCO003233201823 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 appellant (revenue) to withdraw the present appeal. The reasoning was based on the appellant's submission that the income tax involved was less than ₹1 crore, falling below the threshold prescribed by Circular No. 17/2019 for filing appeals in the High Court. The Tribunal's order dated September 13, 2017, was thus not adjudicated on its merits. The High Court explicitly stated that the question of law raised in the appeal was kept open. The operative direction was to dispose of the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Kolkata 1, challenging an order dated September 13, 2017, passed by the Income Tax Appellate Tribunal (ITAT), "C" Bench, Kolkata. The ITAT's order pertained to ITA Nos. 584 and 687/Kol/2015 and ITA Nos. 489 and 619/Kol/2016, concerning assessment years 2010-11 and 2011-12. The appellant's counsel informed the High Court that the income tax involved in the appeal was less than ₹1 crore. 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, issued by the Central Board of Direct Taxes.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the revenue should be permitted to be withdrawn. The revenue contended that the income tax involved in the present appeal was less than ₹1 crore, which is below the minimum monetary limit for filing appeals in the High Court as stipulated by Circular No. 17/2019. The revenue sought permission to withdraw the appeal on this ground. The judgment does not record any specific arguments from the respondent (assessee) as they were not represented.

AI-generated summary — verify with the full judgment below

Serial No. OD – 17 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/179/2018 (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA 1 ….Appellant(s) Through : Mr. Manbendra Bandopadhyay, Mr. Madhu Jana, Advocates V/s M/s. LANDIS + GYR LTD. . ….Respondent(s) Through : (None) Coram: HON’BLE MR. RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON’BLE MR. JUSTICE ARIJIT BANERJEE, JUDGE O R D E R 1. The present appeal has been filed impugning the order dated September 13, 2017 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata in ITA Nos.584 and 687/Kol/2015 and ITA Nos.489 and 619/Kol/2016 for the assessment years 2010-11 and 2011-12 respectively. 2. Learned counsel for the appellant pointed out that the amount of income tax involved in the present appeal is less than ₹ 1 crore. 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,

2 Central Board of Direct Taxes, Judicial Section dated August 8, 2019, he may be permitted to withdraw the present appeal. 3. The present appeal is disposed of, however, keeping open the question of law raised therein. KOLKATA (ARIJIT BANERJEE) (RAJESH BINDAL) 23.07.2021 JUDGE CHIEF JUSTICE (ACTING) akg/S.Kumar

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