COMMISSIONER OF INCOME TAX, KOLKATA-14, KOLKATA vs. BENGAL EXPORT CORPORATION

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ITA/20/2015HC CalcuttaWBCHCO004043201528 April 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the revenue's learned standing counsel that the appeal was not being pursued due to low tax effect. Consequently, the High Court dismissed the appeal on the ground of low tax effect. The substantial questions of law, which had been suggested, were expressly left open and not decided on merits. No other findings or directions were made by the court.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Kolkata-14, against an order of the Income Tax Appellate Tribunal, "C" Bench, Kolkata, pertaining to the assessment year 2004-05. The appeal was directed against the Tribunal's order in ITA No. 1275/Kol/2012. The revenue, represented by its learned standing counsel, submitted that the appeal was not being pursued due to a low tax effect. The High Court noted this submission.

What were the issues?

1. Whether the appeal filed by the revenue against the order of the Income Tax Appellate Tribunal for assessment year 2004-05 should be dismissed on the ground of low tax effect. The revenue argued that the appeal was not being pursued due to low tax effect. The assessee's contentions, if any, are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE

ITA 20 of 2015 COMMISSIONER OF INCOME TAX, KOLKATA-14, KOLKATA Vs BENGAL EXPORT CORPORATION

BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM

And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 28th April, 2022

Appearance :- Mr. Prithu Dudheria, Adv. … For the appellant

The Court : This appeal by the revenue directed against the order passed by the Income Tax Appellate Tribunal “C” Bench, Kolkata in I.T.A. No. 1275/Kol/2012 for the assessment year 2004-05. It is submitted by the learned standing Counsel for the appellant that the appeal is not being pursued on account of low tax effect. Accordingly, the appeal stands dismissed on the ground of low tax effect. The substantial questions of law, which have been suggested, are left open.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

S.Pal/GH.

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