COMMISSIONER OF INCOME TAX, KOLKATA - I vs. MESSERS COMPUTEC INTERNATIONAL LIMITED
What did the High Court hold?
The High Court condoned the delay in filing the appeal, finding the reasons assigned in the affidavit to be satisfactory. Subsequently, on the submission made by the learned standing counsel for the revenue that the tax effect was below the threshold limit stipulated in the CBDT circular, the appeal was dismissed on the ground of low tax effect. Consequently, the substantial questions of law that were raised in the appeal were left open and not decided on merits. No specific amount in dispute was mentioned.
What were the facts?
The appeal was filed by the revenue (Commissioner of Income Tax, Kolkata-I) against an order of the Income Tax Appellate Tribunal, Kolkata. The assessee is Messrs Computec International Limited. The appeal was filed under Section 260A of the Income Tax Act, 1961. There was a delay in filing the appeal, for which the revenue filed an application for condonation of delay. The High Court heard the learned standing counsel for the revenue regarding the delay and the appeal itself.
What were the issues?
1. Whether the delay in filing the appeal should be condoned? (Question of procedure) 2. Whether the appeal should be dismissed on the ground of low tax effect? (Question of procedure/policy) The revenue argued that the tax effect in the appeal was below the threshold limit stipulated in a CBDT circular. The judgment does not record any specific arguments from the assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-3 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE
ITA 223 of 2009 IA No.GA 1 of 2009 (Old No. GA 2179 of 2009)
COMMISSIONER OF INCOME TAX, KOLKATA-I VERSUS MESSERS COMPUTEC INTERNATIONAL LIMITED
BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 4th January, 2022. Appearance: Mr. Asok Bhowmik, Adv. …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, Kolkata. We have heard Mr. Asok Bhowmik, learned standing counsel appearing for the appellant/revenue. We are satisfied with the reasons assigned in the affidavit filed in support of the petition. Accordingly, delay in filing the appeal is condoned. The application being IA No.GA 1 of 2009(Old No.GA 2179 of 2009) for condonation of delay stands allowed. The learned standing counsel appearing for the appellant/revenue on instructions from the department submitted that the tax effect in this appeal is below the threshold limit stipulated in the circular issued by the CBDT.
Recording the said submission, the appeal stands dismissed on the ground of low tax effect. Consequently, substantial questions of law which have been raised are left open.
(T. S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
s.pal/pkd
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