COMMISSIONER OF INCOME TAX, KOLKATA - XII vs. MESSERS DURGA TRADING COMPANY
What did the High Court hold?
The High Court condoned the delay in filing the appeal, allowing the application for condonation of delay. The Court noted the submission made by the revenue's learned standing counsel that the tax effect in the appeal was below the threshold limit stipulated in the CBDT circular. Based on this submission, the appeal was dismissed on the ground of low tax effect. Consequently, the substantial questions of law, which were raised in the appeal, were left open and not decided on merits. No specific finding was given on the merits of the case.
What were the facts?
This is an appeal filed by the revenue (Commissioner of Income Tax, Kolkata-XII) against an order passed by the Income Tax Appellate Tribunal, Kolkata. The respondent is M/s Durga Trading Company. The appeal was filed with a delay, for which an application for condonation of delay was made. The High Court heard both the appellant (revenue) and the respondent (assessee). The appeal pertains to an assessment year not specified in the judgment. The amount in dispute is not stated.
What were the issues?
1. Whether the delay in filing the appeal should be condoned, and the application for condonation of delay should be allowed? (Question of procedure) Assessee's Contention: The assessee did not make any specific arguments recorded in the judgment regarding the delay. The judgment only mentions the revenue's submission. Revenue's Contention: The revenue, through its learned standing counsel, submitted that the tax effect in this appeal is below the threshold limit stipulated in the circular issued by the CBDT. This submission was made on instructions from the department.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-4 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE
ITA 315 of 2009 IA No.GA 1 of 2009 (Old No. GA 2905 of 2009)
COMMISSIONER OF INCOME TAX, KOLKATA-XII VERSUS MESSERS DURGA TRADING COMPANY
BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 4th January, 2022. Appearance: Ms. Suchismita Biswas, Adv. Mr. Madhu Jana, Adv. …for the appellant.
Mr. Subash Agarwal, 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. We have heard Ms. Suchismita Biswas, learned standing counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned counsel appearing for the respondent. We are satisfied with the reasons assigned in the affidavit filed in support of the petition. Accordingly, delay in filing the appeal is condoned. The application being IA No.GA 1 of 2009(Old No.GA 2905 of 2009) for condonation of delay stands allowed.
The learned standing counsel appearing for the appellant/revenue on instructions from the department submitted that the tax effect in this appeal is below the threshold limit stipulated in the circular issued by the CBDT. 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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