DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA vs. ASIAN VILLAGE DEVELOPMENT SOCIETY

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ITA/621/2008HC CalcuttaWBCHCO003950200812 December 2023Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court considered the submission made by the learned standing counsel for the Income Tax Department. The counsel stated that the tax effect in this case was below the monetary limit for filing an appeal as stipulated in Circular No. 17/2019 dated 08.08.2019. Based on this submission, the Court found no reason to proceed with the appeal on merits. The Court accepted the contention of the revenue that the appeal did not meet the threshold for filing as per the circular. Consequently, the appeal was dismissed. No other issues were decided on merits.

What were the facts?

This appeal, ITA/621/2008, pertains to the assessment year 2003-04 and was filed by the Director of Income Tax (Exemption), Kolkata, against the Asian Village Development Society. The appeal was before the High Court at Calcutta, Original Side. The learned standing counsel for the Income Tax Department, the appellant, made a submission regarding the tax effect involved in the case. The submission was that the tax effect was below the monetary limit prescribed for filing appeals as per Circular No. 17/2019 dated 08.08.2019.

What were the issues?

1. Whether the appeal filed by the appellant (Director of Income Tax) should be dismissed on the grounds that the tax effect involved is less than the monetary limit prescribed by Circular No. 17/2019 dated 08.08.2019? (Question of fact and law, turning on the interpretation and applicability of the circular). Contentions: Assessee: Not recorded. Revenue: The tax effect involved in the appeal is less than the monetary limit for filing an appeal as prescribed in Circular No. 17/2019 dated 08.08.2019, and therefore, the appeal may be dismissed.

AI-generated summary — verify with the full judgment below

OD – 1 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/621/2008

DIRECTOR OF INCOME TAX (EXEMPTION) KOLKATA -Versus- ASIAN VILLAGE DEVELOPMENT SOCIETY BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI

And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 12th December, 2023

Appearance : Sri Amit Sharma, Adv. ..for the appellant.

The Court : This appeal relates to assessment year 2003-04. Learned standing counsel for the Income Tax Department/appellant states that in this case, the tax effect involved is less than the monetary limit for filing appeal as prescribed in Circular No.17/2019 dated 08.08.2019 and, therefore, this appeal may be dismissed. In view of the aforesaid, the appeal [ITA/621/2008] is dismissed.

(SURYA PRAKASH KESARWANI, J.)

(RAJARSHI BHARADWAJ, J.)

S.Das/

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