COMMISSIONER OF INCOME TAX, KOLKATA-XX, KOLKATA vs. SRI SUMIT KUMAR MAITRA
What did the High Court hold?
The High Court permitted the Revenue to withdraw the present appeal. The reasoning was based on the Revenue's submission that the amount of income tax involved was less than ₹1 crore, which fell below the minimum limit prescribed for filing appeals in the High Court as per Circular No. 17/2019. The appeal was accordingly dismissed as withdrawn. However, the High Court explicitly stated that the question of law raised in the appeal was kept open. No specific finding was given on the merits of the case, and no operative directions were issued other than the dismissal of the appeal as withdrawn.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Kolkata-XX, Kolkata (the Revenue) against an order dated June 21, 2012, passed by the Income Tax Appellate Tribunal, "SMC (B)" Bench, Kolkata. The appeal pertained to the assessment year 2006-07 and involved an amount of income tax less than ₹1 crore. The Revenue's counsel informed the High Court that the appeal was below the minimum limit prescribed for filing appeals in the High Court as per Circular No. 17/2019 dated August 8, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Consequently, the Revenue sought permission to withdraw the appeal.
What were the issues?
1. Whether the appeal filed by the Revenue is maintainable before the High Court given that the amount of income tax involved is less than ₹1 crore, as per Circular No. 17/2019. Contentions: Assessee: No arguments were recorded for the assessee as they were represented by 'None'. Revenue: The Revenue contended that the appeal was below the minimum monetary limit prescribed for filing appeals in the High Court as per Circular No. 17/2019 and therefore, sought permission to withdraw the appeal.
Which sections of the Income-tax Act were involved?
None
AI-generated summary — verify with the full judgment below
Serial No. OD - 01 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/23/2013 (Through Video Conferencing) COMMISSIONER OF INCOME TAX, KOLKATA-XX, KOLKATA ………….Appellant(s) Through : Mr. Manabendranath Bandyopadhyay, Advocate v/s SRI SUMIT KUMAR MAITRA ………….Respondent(s) Through : (None) Coram : HON’BLE MR. RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON’BLE MR. JUSTICE RAJARSHI BHARADWAJ, JUDGE O R D E R 1. The present appeal has been filed against order dated June 21, 2012 passed by the Income Tax Appellate Tribunal, “SMC (B)” Bench, Kolkata in ITA No.2166/Kol/2010 relating to the assessment year 2006-07. 2. Learned counsel for the appellant pointed out that the amount of income tax involved in the present appeal is less than ₹ 1 crore. The same being below the minimum limit prescribed for filing of appeals in the High Court vide Circular No.17/2019 F.No.279/Misc.142/2007-ITJ(Pt.) issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of
2 Direct Taxes, Judicial Section dated August 8, 2019, he may be permitted to withdraw the present appeal. 3. The present appeal is dismissed as withdrawn, however, keeping open the question of law raised therein. KOLKATA (RAJARSHI BHARADWAJ) (RAJESH BINDAL) 18.08.2021 JUDGE CHIEF JUSTICE (ACTING) sm
Recent GST High Court judgments
Search GST case law →- M/S Abdhish Dhal Samanta, Bhubaneswar vs. Chief Commissioner, CT And GST, Odisha, CuttackOrissa · 14 Oct 2026
- Kniit Net Industries Private Limited, Khurda vs. Superintendent Of CGST And Central Excise, Bhubaneswar Ii CircleOrissa · 14 Oct 2026
- M/S Maa Swarnapai Chemicals (Opc) Private Limited, Cuttack vs. Sales Tax Officer, Cuttack IOrissa · 14 Oct 2026
- M/S. Middlex, Puri vs. Commnr. Of State Tax, Banijyakar Bhawan, CuttackOrissa · 14 Oct 2026
- M/S Maa Sunadei Indane Gramin Vitrak, Nayagarh vs. Commissioner Of CT And GST, Cuttack, OdishaOrissa · 14 Oct 2026
