ASHOK GARG vs. INCOME TAX OFFICER, WARD - 1 (1), SILIGURI & ORS.

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ITA/22/2011HC CalcuttaWBCHCO000120201117 February 2023Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The assessee's learned Advocate submitted that he had received instructions from his client to withdraw the appeal. This submission was placed on record, and the appeal was consequently dismissed as withdrawn. The substantial question of law was left open. The written instruction from the appellant to his advocate was taken on record. No decision was made on the merits of the substantial question of law.

What were the facts?

The assessee, Ashok Garg, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 30th June 2010 passed by the Income Tax Appellate Tribunal (ITAT), Kolkata Bench. The appeal pertained to assessment year 2001-05. The High Court admitted the appeal on 22.12.2010, framing a substantial question of law. The Revenue was represented by the Income Tax Officer, Ward-1, Siliguri & Ors. The procedural history involves the assessment order dated 31st December 2009, and the ITAT order being challenged.

What were the issues?

1. Whether, in the facts and circumstances of the case, the learned Tribunal and the Commissioner of Income Tax erred in law and fact in stating that the report amended in Form No. 10CCB was not available from records, when Form No. 10CCB was submitted before the Income Tax Officer on 9th November 2004, a fact recorded in the assessment order dated 31st December 2009, thus rendering the Tribunal's order perverse? (Question of law and fact, concerning the availability of Form No. 10CCB and its impact on the assessment). Assessee's contention: The assessee argued that Form No. 10CCB was indeed submitted on 9th November 2004, and this fact was acknowledged in the assessment order. Therefore, the Tribunal's finding that the report was not available was erroneous and perverse. Revenue's contention: The judgment does not record any specific contentions made by the Revenue.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

O–92 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/22/2011 ASHOK GARG VS. INCOME TAX OFFICER, WARD-1[1], SILIGURI & ORS. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 17TH FEBRUARY, 2023 Appearance : Mr. Brijesh Kumar Singh, Adv. …for petitioner. Ms. Smita Das De, Adv. …for respondent. The Court : - This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 is directed against the order dated 30th June, 2010 passed by the Income Tax Appellate Tribunal “C” Bench, Kolkata in ITA/938/Kol/2022 for the assessment year 2001-05. The appeal was admitted on 22.12.2010 on the following substantial question of law. i) Whether in the facts and circumstances of the case, learned Tribunal as well as the Commissioner of Income Tax erred in law and in fact in stating that the report amended in Form No.10CCB was not available from records when Form No.10CCB was submitted before the Income Tax Officer on 9th November, 2004 which fact was recorded in the assessment order dated 31st December, 2009 and thus the order of the Ld. Tribunal is perverse ?”

2 The learned Advocate appearing for the appellant submitted that he has received instruction from his client to withdraw this appeal. The said submission is placed on record and the appeal stands dismissed as withdrawn. Consequently, substantial question is left open. The written instruction submitted by the appellant to his learned Advocate is taken on record. (T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.) Pkd/GH.

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