COMMISSIONER OF INCOME TAX, KOLKATA - IV, KOLKATA vs. A. T. & S INDIA PVT. LTD.

PDF · subscribers
ITA/365/2009HC CalcuttaWBCHCO006067200914 July 2021Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ARIJIT BANERJEE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the Revenue to withdraw the present appeal. The Court disposed of the appeal, however, explicitly keeping open the question of law that was raised therein. This means that while the appeal itself was withdrawn and not decided on its merits, the legal issue remains undecided and could potentially be raised in future proceedings. The operative direction was to dispose of the appeal as withdrawn, with a specific rider preserving the question of law.

What were the facts?

The Commissioner of Income Tax, Kolkata-IV, Kolkata (the Revenue) filed an appeal before the High Court at Calcutta against an order dated July 24, 2009, passed by the Income Tax Appellate Tribunal (ITAT), 'A' Bench, Kolkata. The appeal pertained to the assessment year 2003-04 and involved the assessee A.T. & S. India Pvt. Ltd. The Revenue's counsel submitted that the amount of income tax in dispute was less than ₹ one crore, which fell below the minimum limit prescribed for pursuing appeals in the High Court as per Circular No. 17/2019 dated August 8, 2019, issued by the CBDT. Consequently, the Revenue sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable before the High Court, given that the amount of income tax involved is below the prescribed monetary limit for appeals. The Revenue argued that the appeal should be permitted to be withdrawn as the amount of income tax involved was less than ₹ one crore, falling below the threshold stipulated in Circular No. 17/2019 for filing appeals in the High Court. The judgment does not record any specific arguments from the assessee.

AI-generated summary — verify with the full judgment below

Serial No. OD - 1 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/365/2009 (Through Video Conferencing) COMMISSIONER OF INCOME TAX, KOLKATA-IV, KOLKATA ………….Appellant(s) Through : Mr. Tilak Mitra, Advocate (VC) Mr. Manabendranath Bandyopadhyay, Advocate(VC) V/s A.T. & S. INDIA PVT. LTD. ………….Respondent(s)

Through : Mr. Somak Basu Advocate Coram : HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MR. JUSTICE ARIJIT BANERJEE, JUDGE O R D E R 1. The revenue has filed the present appeal against the order dated July 24, 2009 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata, in I.T.A No. 1449 (Kol) of 2009 for the assessment year 2003-04. 2. Learned counsel for the appellant submits that the amount of income tax involved in the present appeal is less than ₹ one crore. The same being below the minimum limit prescribed for filing of pursuing of appeals in the High Court vide Circular No.17/2019 F.No.279/Misc.142/2007-ITJ(Pt.) issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Judicial Section dated August 8, 2019, he may be permitted to withdraw the present appeal.

2 3. The present appeal is disposed of, however, keeping open the question of law raised therein. KOLKATA (ARIJIT BANERJEE) (RAJESH BINDAL) 14.07.2021 JUDGE CHIEF JUSTICE (ACTING) SN/S.Das

Recent GST High Court judgments

Search GST case law →