COMMISSIONER OF INCOME TAX , KOL -IV , KOLKATA vs. M/S MIRA LEATHER CONSULTANTS PVT LTD

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ITA/63/2014HC CalcuttaWBCHCO003519201430 November 2023Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect in the present appeal filed by the Income Tax Department is much less than the monetary limit fixed under Circular No. 17/2019 for filing appeals. Consequently, the Court found that the appeal deserves to be dismissed on this ground. The ratio decidendi is that appeals filed by the Revenue, where the tax effect falls below the prescribed monetary limits in CBDT circulars, are liable to be dismissed. The operative direction was to dismiss the appeal (ITA/63/2014). No issue was expressly left undecided.

What were the facts?

This appeal by the Commissioner of Income Tax, Kolkata-IV, Kolkata, concerns the assessment year 2006-07. The appeal is against an order passed by the Commissioner of Income Tax (Appeals). The assessee is M/s. Mira Leather Consultants Private Limited. The respondent/assessee's counsel pointed out that the tax effect in the appeal filed by the Department is significantly below the monetary limit prescribed by Circular No. 17/2019 dated 8th August, 2019, issued by the Central Board of Direct Taxes. Based on this, the assessee argued that the appeal should be dismissed.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given that the tax effect is below the monetary limit prescribed by CBDT Circular No. 17/2019? (Question of law) Assessee's Contention: The assessee argued that the appeal should be dismissed as the tax effect involved is below the monetary limit fixed by CBDT Circular No. 17/2019 for filing appeals by the Income Tax Department. Revenue's Contention: No specific contention was recorded for the revenue regarding this issue.

AI-generated summary — verify with the full judgment below

OD-22 ITA/63/2014 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA-IV, KOLKATA -Versus- M/S. MIRA LEATHER CONSULTANTS PRIVATE LIMITED BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 30th November, 2023 Appearance : Mr. Prithu Dudheria, Adv. ...for the appellant. Mr. Avra Majumdar, Adv. Mr. Samrat Das, Adv. Ms. Elina Dey, Adv. ...for the respondent. The Court : Heard Mr. Prithu Dudheria, learned counsel for the appellant/Income Tax department and Mr. Avra Majumdar, learned advocate for the respondent/assessee. This appeal relates to assessment year 2006-07. The learned counsel for the respondent/assessee has referred to the assessment order and the appellate order passed by the Commissioner of Income Tax (Appeals) and states that the tax effect involved in the present appeal filed by the Department is much below the monetary limit fixed under the Circular

2 No.17/2019 dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi and in view thereof, the present appeal deserves to be dismissed. We find that the tax effect is much less than the monetary limit fixed under the aforesaid Circular for filing of the appeal by the income tax department. Therefore, the appeal (ITA/63/2014) is dismissed. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.

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