DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) vs. ZIMMER AG, THRU. ITS. REP. M/S. SOUTH ASIAN PETROCHEMICALS
What did the High Court hold?
The High Court, upon hearing the submission of the learned standing counsel for the appellant/revenue that the appeal cannot be pursued due to low tax effect, recorded this submission. Consequently, the appeal was dismissed on the ground of low tax effect. The substantial questions of law, which were raised in the appeal, were left open. Any connected applications were also dismissed.
What were the facts?
The appeal was filed by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal, 'C' Bench, Kolkata. The assessee is Zimmer AG, represented by M/s. South Asian Petrochemicals Limited. The appeal was filed under Section 260A of the Income Tax Act. The revenue's counsel, Mr. Tilak Mitra, submitted that the appeal could not be pursued due to a low tax effect.
What were the issues?
1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, is maintainable given the low tax effect. (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The revenue, through its learned standing counsel, submitted that the appeal cannot be pursued on account of low tax effect.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-7 ORDER SHEET IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/299/2009 DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) VS. ZIMMER AG, THROUGH ITS REPRESENTATIVE ASSESSEE M/S. SOUTH ASIAN PETROCHEMICALS LIMITED BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : December 16, 2021. [Via Video Conference] Appearance: Mr. Tilak Mitra, Advocate … 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, ‘C’ Bench, Kolkata. We have heard Mr. Tilak Mitra, learned standing counsel appearing for the appellant/revenue. The learned standing counsel appearing for the appellant/revenue on instruction from the department submitted that the appeal cannot be pursued by the revenue on account of low tax effect.
2 Recording such submission, the appeal is dismissed on the ground of low tax effect. Consequently, substantial questions of law which have been raised are left open. Connected application, if any, stands dismissed. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH.
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