PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. RNT PLANTATIONS LTD
What did the High Court hold?
The Tribunal noted that the learned counsel for the appellant (Revenue), on instruction, submitted that the tax effect involved in the instant appeal was below the threshold limit fixed by the CBDT. Consequently, the Revenue stated that it could not proceed with the appeal. In view of this submission, the appeal was dismissed as not pressed. The substantial question of law, which was framed by an order dated February 18, 2019, was expressly left open by the Court.
What were the facts?
This appeal under Section 260A of the Income Tax Act, 1961, is filed by the Commissioner of Income Tax-2, Kolkata, against an order dated September 13, 2017, passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata. The appeal pertains to the assessment year 2009-2010 and concerns M/s. RNT Plantations Ltd. The learned counsel for the appellant (Revenue) submitted, on instruction, that the tax effect involved in the appeal is below the threshold limit fixed by the CBDT. Consequently, the Revenue stated it could not proceed with the appeal.
What were the issues?
1. Whether the appeal, involving a tax effect below the CBDT threshold, can be proceeded with by the Revenue? (Question of law, turning on CBDT Circulars/Instructions regarding monetary limits for appeals). Contentions: Assessee: No specific contentions recorded as the appeal was dismissed as not pressed by the Revenue. Revenue: The tax effect in the appeal is below the threshold limit fixed by the CBDT, therefore, the appeal cannot be proceeded with.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/20/2019 COMMISSIONEER OF INCOME TAX-2, KOLKATA VS. M/S. RNT PLANTATIONS LTD. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 1st July, 2022. Appearance: Ms. Swapna Das, Adv. …for appellant The Court : This appeal under Section 260A of the Income Tax Act, 1961 is directed against the order dated September 13, 2017 passed by the Income Tax Appellate Tribunal “C” Bench, Kolkata in ITA/82/Kol/2015 relating to assessment year 2009-2010. The learned Counsel appearing for the appellant, on instruction, submits that the tax effect involved in the instant appeal is below the threshold limit fixed by the CBDT. In view thereof, the revenue cannot proceed with the instant appeal and, as such, the same accordingly stands dismissed as not pressed. The substantial question of law framed by an order dated February 18, 2019 is, however, left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.
Recent GST High Court judgments
Search GST case law →- M/S Basudev Logistics, Jagatsinghpur vs. Principal Commissioner, CGST And Central Excise, BhubaneswarOrissa · 15 Oct 2026
- Prabhudatta Mishra vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, OdishaOrissa · 15 Oct 2026
- Rajesh Kumar Gupta vs. Joint Commissioner Of GST (Appeal), Territorial Range, BolangirOrissa · 15 Oct 2026
- M/S. Attitude Exim PVT. LTD., Rourkela vs. The Commissioner Of CT And GST, CuttackOrissa · 15 Oct 2026
- M/S.Pradeep Kumar Mahapatra, Bhubaneswar vs. Superintendent Bhubaneswar-Iii Circle, CGST Range, BhubaneswarOrissa · 15 Oct 2026
