C I T CENTRAL-I,CAL. vs. AJIT KR. SENGUPTA.

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ITA/29/1999HC CalcuttaWBCHCO002799199914 February 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA2 pages
AI SummaryDismissed

What did the High Court hold?

The Court held that the appeal stands abated due to the death of the respondent/assessee. The Court stated that it is not their role to wait for the department to take steps to set aside the abatement. If the department wishes to restore the appeal, they are free to do so in accordance with the law. Given the age of the appeal (filed in 1999) and the abatement, the Court was not inclined to keep the appeal pending any longer. Consequently, the appeal was dismissed as abated. The substantial questions of law were left open.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Central – I, Calcutta (the appellant/revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT) on November 3, 1998. The appeal, bearing number ITA/29/1999, was filed in 1999. During proceedings on November 22, 2019, the revenue's counsel submitted that the respondent/assessee, Ajit Kumar Sengupta, was deceased and the appeal had abated. The revenue sought time to identify the legal representatives, who were reportedly abroad. The Court adjourned the matter. The appeal was subsequently listed before the bench on February 14, 2022, where the revenue's counsel reiterated the earlier submission.

What were the issues?

1. Whether the appeal stands abated due to the death of the respondent/assessee, and if so, what is the consequence for the pending appeal? (Question of law) The revenue argued that the respondent/assessee is deceased, leading to the abatement of the appeal. They had previously sought time to trace legal representatives. The revenue reiterated this position before the Court. No arguments were recorded for the respondent/assessee as none appeared.

AI-generated summary — verify with the full judgment below

OD – 27 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/29/1999 COMMISSIONER OF INCOME TAX, CENTRAL – I, CALCUTTA VS. AJIT KUMAR SENGUPTA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : February 14, 2022. [Via Video Conference] Appearance : Mr. Smarajit Roychowdhury, Adv. … for the appellant The Court : We have heard Mr. Smarajit Roychowdhury, learned standing counsel appearing for the appellant/revenue. None appears for the respondent. Reference may be made to the order dated 22.11.2019 wherein the Hon’ble Court had recorded the submission of the counsel for the respondent that the respondent is no more and the appeal stands abated. The department, however, wanted time to trace out the detail of the legal representatives who apparently were in abroad. Considering the said submission, the Hon’ble Court by order dated 22.11.2019 adjourned the matter and directed the same to be listed on 02.01.2020. Thereafter the matter has not been listed and

2 ultimately it has been listed before us. Today, the learned counsel reiterates the prayer made before the Court when the case was heard on 22.11.2019. As on date the respondent/assessee is no more and therefore, the appeal stands abated. It is not for this Court to wait for the department to take steps to set aside the abatement. If the department is of the view that steps are to be taken to restore the appeal, they are free to do so in accordance with law. For such reason, we are not inclined to keep the appeal pending no longer, more particularly considering the fact that the appeal is of 1999 challenging the order passed by the Tribunal dated 03.11.1998. Therefore, the appeal stands dismissed as abated. Consequently, the substantial questions of law are left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH

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