COMMISSIONEROFINCOMETAX, KOLKATA-II vs. MESSERS BEAR BULL DISTRIBUTORS PRIVATE LIMITED

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ITA/209/2009HC CalcuttaWBCHCO003919200916 December 2021Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, recording the submission of the revenue's counsel regarding the low tax effect, dismissed the appeal. Consequently, the substantial questions of law that were raised in the appeal were left open and not decided on merits. The connected application, if any, was also dismissed. The judgment does not provide any reasoning beyond the acceptance of the revenue's submission regarding low tax effect.

What were the facts?

The appeal was filed by the revenue (Commissioner of Income Tax-1, Kolkata – II) under Section 260A of the Income Tax Act against an order passed by the Income Tax Appellate Tribunal, ‘A’ Bench, Kolkata. The assessee is Messers Bear Bull Distributors Private Limited. The appeal was heard by the High Court at Calcutta, Original Side. The revenue's counsel, Mr. Smarajit Roychowdhury, submitted that the appeal could not be pursued due to a low tax effect.

What were the issues?

1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, can be pursued given the low tax effect. (Question of law) Contentions: Assessee: No arguments recorded for the assessee. Revenue: The revenue, through its learned standing counsel, submitted that the appeal cannot be pursued on account of low tax effect.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD-2 ORDER SHEET IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/209/2009 COMMISSIONER OF INCOME TAX-1, KOLKATA – II VS. MESSERS BEAR BULL DISTRIBUTORS PRIVATE LIMITED BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : December 16, 2021. [Via Video Conference] Appearance: Mr. Smarajit Roychowdhury, Advocate … for the appellant The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act is directed against the order passed by the Income Tax Appellate Tribunal, ‘A’ Bench, Kolkata. We have heard Mr. Smarajit Roychowdhury, learned standing counsel appearing for the appellant/revenue. The learned standing counsel appearing for the appellant/revenue on instruction from the department submitted that the appeal cannot be pursued by the revenue on account of low tax effect.

2 Recording such submission, the appeal is dismissed on the ground of low tax effect. Consequently, substantial questions of law which have been raised are left open. Connected application, if any, stands dismissed. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH.

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