COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA vs. MOHANLAL AGARWAL

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ITA/371/2009HC CalcuttaWBCHCO006084200904 January 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court condoned the delay in filing the appeal, finding the reasons assigned in the affidavit to be satisfactory. The Court then recorded 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 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. The operative direction was the dismissal of the appeal.

What were the facts?

The Commissioner of Income Tax, Central-I, Kolkata (the revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, before the High Court at Calcutta, Original Side. The appeal was directed against an order passed by the Income Tax Appellate Tribunal, Kolkata. The revenue sought condonation of delay in filing the appeal, which was supported by an affidavit. The High Court heard the learned standing counsel for the revenue.

What were the issues?

1. Whether the delay in filing the appeal should be condoned? (Question of procedure) 2. Whether the appeal should be dismissed on the ground of low tax effect? The revenue argued that the tax effect in the appeal was below the threshold limit stipulated in the circular issued by the CBDT, and therefore, the appeal should be dismissed. No arguments were recorded for the assessee.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD-6 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE

ITA 371 of 2009 IA No.GA 1 of 2009 (Old No. GA 3380 of 2009)

COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA VERSUS MOHANLAL AGARWAL

BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 4th January, 2022. Appearance: Mr. A. Ganguly, Adv. …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, Kolkata. We have heard Mr. A. Ganguly, learned standing counsel appearing for the appellant/revenue. 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 3380 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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