COMMISSIONER OF INCOME TAX, BURDWAN vs. SRI SUKUMAR MOINDAL(DECEASED) L.R. ABHIJIT MONDAL
What did the High Court hold?
The High Court dismissed the appeal filed by the revenue on the ground of low tax effect, as submitted by the revenue's counsel. Consequently, the substantial questions of law, which were raised in the appeal, were left open and not decided on merits. The principle that can be cited from this judgment is that an appeal may be dismissed by the High Court if the revenue concedes that it cannot be prosecuted due to a low tax effect, without adjudicating the substantial questions of law.
What were the facts?
This appeal, filed by the revenue under Section 260A of the Income Tax Act, 1961, is directed against an order passed by the Income Tax Appellate Tribunal, Kolkata. The appellant is the Commissioner of Income Tax, Burdwan, and the respondent is Sri Sukumar Mondal (deceased), represented by his legal heir, Abhijit Mondal. The appeal concerns assessment year(s) not specified in the judgment. The revenue's learned standing counsel submitted that the appeal cannot be prosecuted due to a low tax effect. Based on this submission, the High Court dismissed the appeal.
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. The revenue, through its learned standing counsel, argued that the appeal cannot be prosecuted due to a low tax effect. The judgment does not record any arguments from the respondent.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-13 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA 58 of 2014 COMMISSIONER OF INCOME TAX, BURDWAN VERSUS SRI SUKUMAR MONDAL(DECEASED) L.R. ABHIJIT MONDAL BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 18th JANUARY 2022. [Via Video Conference] Appearance: Mr. Arunabh 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. 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.) nm/GH.
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