COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA vs. DEBI KAMAL ESTATE TRUST

PDF · subscribers
ITA/28/2019HC CalcuttaWBCHCO003862201714 December 2023Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court at Calcutta, Original Side, dismissed the appeal. The decision was based on the submission made by the learned standing counsel for the Income Tax Department (appellant). The counsel stated that the tax effect involved in this case was less than the monetary limit for filing an appeal as prescribed in Circular No. 17/2019 dated 08.08.2019. In view of this submission, the Court found no reason to proceed with the appeal on merits and accordingly dismissed it. No specific finding on the substantive issues of the assessment was recorded, as the appeal was disposed of on a procedural ground related to the tax effect.

What were the facts?

This appeal, filed by the Commissioner of Income Tax (Exception) Kolkata, pertains to the assessment year 2004-05. The respondent is Debi Kamal Estate Trust. The appeal was filed before the High Court at Calcutta, Original Side. The Revenue's counsel stated that the tax effect involved in this case is below the monetary limit for filing an appeal as stipulated in Circular No. 17/2019 dated 08.08.2019. Consequently, the Revenue requested that the appeal be dismissed on this ground.

What were the issues?

1. Whether the appeal is maintainable in light of the tax effect being below the prescribed monetary limit for filing appeals as per Circular No. 17/2019. Assessee's Contention: The assessee did not present any arguments as the appeal was dismissed on the Revenue's submission regarding the tax effect. Revenue's Contention: The Revenue argued that the tax effect involved in the present appeal is less than the monetary limit for filing an appeal as prescribed in Circular No. 17/2019 dated 08.08.2019, and therefore, the appeal should be dismissed.

AI-generated summary — verify with the full judgment below

OD – 27 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/28/2019

COMMISSIONER OF INCOME TAX (EXTEPTION) KOLKATA -Versus- DEBI KAMAL ESTATE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI

And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 14th December, 2023

Appearance : Sri Prithu Dudheria, Adv. ..for the appellant.

1.

This appeal relates to assessment year 2004-05. 2. Learned standing counsel for the Income Tax Department/appellant states that in this case, the tax effect involved is less than the monetary limit for filing appeal as prescribed in Circular No.17/2019 dated 08.08.2019 and, therefore, this appeal may be dismissed. 3. In view of the aforesaid, the appeal [ITA/28/2019] is dismissed.

(SURYA PRAKASH KESARWANI, J.)

(RAJARSHI BHARADWAJ, J.)

S.Das/

Recent GST High Court judgments

Search GST case law →