COMMISSIONER OF INCOME TAX, KOLKATA-1, KOLKATA vs. M/S J.D.ENTERPRISE PVT.LTD.

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ITA/31/2012HC CalcuttaWBCHCO000518201217 January 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court recorded the submission made by the learned standing counsel for the revenue that the appeal could not be prosecuted due to a low tax effect. Based on this submission, the Court dismissed the appeal 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 reasoning beyond the low tax effect ground was provided for the dismissal.

What were the facts?

This is an appeal filed by the revenue, Commissioner of Income Tax, Kolkata-I, Kolkata, under Section 260A of the Income Tax Act, 1961. The appeal is directed against an order passed by the Income Tax Appellate Tribunal, Kolkata. The respondent is M/s. J.D. Enterprise Pvt. Ltd. The appeal was listed before the High Court at Calcutta, Special Jurisdiction (Income Tax), Original Side. The revenue's learned standing counsel submitted that the appeal could not be prosecuted 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, can be prosecuted on the ground of low tax effect. (Question of law) Contentions: Assessee: No specific contentions are recorded in the judgment. Revenue: The learned standing counsel for the revenue submitted that the appeal cannot be prosecuted on the ground of low tax effect.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD-11 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE

ITA 31 of 2012

COMMISSIONER OF INCOME TAX, KOLKATA-I, KOLKATA VERSUS M/S. J.D. ENTERPRISE PVT. LTD.

BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th January, 2022. Appearance: Mr. Radhamohan Roy, Adv. ...for the appellant.

Mr. Ananda Sen, Adv . Mr. Sabyasachi Mondal, Adv. ...for the respondent.

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. The learned standing counsel appearing for the appellant/revenue has given instructions to the effect that this appeal cannot be prosecuted by the appellant/revenue on the ground of low tax effect. 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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