COMMISSIONER OF INCOME TAX, KOLKATA- III vs. M/S. ABP PRIVATE LTD.
What did the High Court hold?
The High Court condoned the delay in filing the appeal by the revenue, finding the reasons assigned in the supporting affidavit to be satisfactory. Subsequently, the revenue, on instructions, submitted that the tax effect in the appeal was below the threshold limit prescribed by the CBDT circular. Recording this submission, the High Court dismissed the appeal on the ground of low tax effect. Consequently, the substantial questions of law raised in the appeal were left open and not decided on merits.
What were the facts?
The Commissioner of Income Tax, Kolkata-III (the revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal, Kolkata. The appeal was filed by M/s. ABP Private Limited (the assessee). The revenue sought condonation of delay in filing the appeal, which was supported by an affidavit. The High Court was satisfied with the reasons provided for the delay and allowed the application for condonation.
What were the issues?
1. Whether the delay in filing the appeal by the revenue should be condoned, turning on the sufficiency of reasons provided in the affidavit. The revenue argued that the delay was justifiable and supported by an affidavit. The assessee did not record any argument against condonation. 2. Whether the appeal filed by the revenue should be admitted for hearing on merits, considering the tax effect. The revenue, on instructions from the department, submitted that the tax effect in the appeal was below the threshold limit stipulated in the circular issued by the CBDT. The assessee did not record any argument on this point.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-5 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE
ITA 327 of 2009 IA No.GA 1 of 2009 (Old No. GA 2942 of 2009)
COMMISSIONER OF INCOME TAX, KOLKATA-III VERSUS M/S. ABP PRIVATE LIMITED
BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 4th January, 2022. Appearance: Mr. P.K. Bhowmik, Adv. …for the appellant.
Mr. Agnibesh Sengupta, 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 Mr. P.K. Bhowmik, learned standing counsel appearing for the appellant/revenue and Mr. Agnibesh Sengupta, 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 2942 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
Latest GST High Court judgments
Search GST case law →- Santa Singh vs. SuperintendentUttarakhand · 27 Oct 2026
- Azaad Builders vs. Assistant Commissioner SGSTUttarakhand · 27 Oct 2026
- Sujit Paswan @ Sujit Pasman vs. The State Of BiharPatna · 27 Oct 2026
- M/S Kalra Traders vs. Union Of INDIAUttarakhand · 26 Oct 2026
- Ms Isoft vs. The Commissioner State TaxUttarakhand · 26 Oct 2026
