COMMISSIONER OF INCOME TAX, KOLKATA - XII vs. M/S. MIDHI PRINT
What did the High Court hold?
The High Court dismissed the appeal. The reasoning was based on the joint submission by both parties that the tax effect involved in the appeal was below the limit prescribed under Circular No. 17/2019 dated 08.08.2018. Therefore, in view of the aforesaid circular, the appeal filed by the Income Tax Department was dismissed. No decision was made on the merits of the case.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Kolkata – XII (the Revenue) against M/s. Midhi Print (the assessee) for the assessment year 2005-06. The appeal was heard by the High Court at Calcutta, Original Side. Both the learned counsel for the appellant and the respondent jointly stated that the tax effect involved in the appeal was below the limit prescribed under Circular No. 17/2019 dated 08.08.2018 issued by the Government of India.
What were the issues?
1. Whether the appeal filed by the Income Tax Department is maintainable given that the tax effect is below the prescribed monetary limit for filing appeals. Contentions: Assessee: The tax effect is below the limit prescribed under Circular No. 17/2019, making the appeal not maintainable. Revenue: No specific contention recorded in the judgment regarding the maintainability of the appeal on merits.
AI-generated summary — verify with the full judgment below
ORDER OD – 23 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/22/2010 COMMISSIONER OF INCOME TAX, KOLKATA – XII VERSUS M/S. MIDHI PRINT BEFORE : THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI HON'BLE JUSTICE RAI CHATTOPADHYAY Date: 22nd January 2024. Appearance : Mr. Tilak Mitra, Advocate. ….for appellant. Mr. S.M. Surana, Advocate Mr. B. Sengupta, Advocate …for respondent. 1. Heard Sri Tilak Mitra, learned senior standing counsel for the appellant Income Tax Department and Sri S.M. Surana, learned counsel for the respondent assessee. 2. This appeal filed by the Income Tax Department relates to assessment year 2005-06 in which the tax effect, as stated by learned counsel for the parties jointly, is below the limit prescribed under the Circular No.17/2019 dated 08.08.2018 issued by the Government of India.
2 3. In view of the aforesaid, since the tax effect involved in the present appeal filed by the Income Tax Department is below the limit prescribed under the aforesaid circular for filing appeal, therefore, this appeal is dismissed. (SURYA PRAKASH KESARWANI, J.) (RAI CHATTOPADHYAY, J.) S. Kumar
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