COMMISSIONER OF INCOME TAX, CENTRAL - I, KOLKATA vs. SMT. SHEELA DEVI AGARWAL
What did the High Court hold?
The High Court dismissed the appeal filed by the revenue on the ground of low tax effect, as conceded by the revenue's counsel and not disputed by the assessee's counsel. The Court noted that the substantial questions of law, which had been framed by the Court earlier on January 24, 2012, were left open. The operative direction was the dismissal of the appeal.
What were the facts?
The appeal was filed by the revenue, Commissioner of Income Tax, Central-I, Kolkata, against an order dated July 14, 2011, passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata. The appeal pertains to assessment years 2003-04, 2005-06, and 2007-08, and is filed under Section 260A of the Income Tax Act, 1961. The respondent is Sheela Devi Agarwalla. The revenue's counsel submitted that the tax effect in the appeal was below the threshold limit stipulated by the CBDT circular. This fact was not disputed by the assessee's counsel.
What were the issues?
1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, should be dismissed on the ground of low tax effect, as per CBDT circular. The revenue contended that the tax effect in the instant appeal is below the threshold limit as per the CBDT circular, and therefore, the appeal cannot be pursued further. The assessee did not dispute this fact.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
O-2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/18/2012 COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VS. SHEELA DEVI AGARWALLA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 17th November, 2022 Appearance : Mr. Soumen Bhattacharjee, Adv. …for the appellant Mr. Saumya Kejriwal, Adv. Mr. G.S. Gupta, Adv. …for the respondent The Court : This appeal at the instance of the revenue under Section 260A of the Income Tax, 1961 (the Act) is directed against the order dated July 14, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA Nos. 42 to 44 (Kol) of 2011 for the assessment years 2003-04, 2005-06 and 2007-08 respectively. Mr. Soumen Bhattacharjee, learned standing counsel representing the appellant/revenue, submits that the tax effect in the instant appeal is below the threshold limit as per the CBDT circular. Such fact has not been disputed by the learned counsel for the respondent/assessee. In view thereof, the revenue cannot pursue the appeal any further.
2 Accordingly, the appeal stands dismissed on the ground of low tax effect. The substantial questions of law already framed by this Court by order dated January 24, 2012 are left open. (T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.) SN. AR(CR)
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