COMMISSIONER OF INCOME TAX,CENTRAL -II KOLKATA vs. M/S. BASIL INTERNATIONAL LTD.

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ITA/64/2012HC CalcuttaWBCHCO002065201228 November 2023Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the revenue is not maintainable. The Court noted that the tax effect in the appeal was less than the monetary limit for filing appeals as per Circular No. 17/2019. The learned counsel for the revenue did not dispute this fact. Consequently, the Court dismissed the appeal in terms of being below the monetary limit fixed under the aforesaid Circular for filing of the appeal. The ratio of the decision is that appeals with a tax effect below the prescribed monetary limits are not entertainable, irrespective of the merits of the case, as per departmental circulars.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Central – II, Kolkata (the appellant/revenue) against M/s. Basil International Limited (the assessee) for the assessment year 2006-07. The appeal challenges an order passed by the Commissioner of Income Tax (Appeals) dated 1st September, 2009. The learned counsel for the appellant conceded that the tax effect in the appeal is less than the monetary limit prescribed for filing appeals under Circular No. 17/2019 dated 8th August, 2019.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable given that the tax effect is below the monetary limit stipulated in Circular No. 17/2019. The revenue's contention, as presented through its counsel, is that the appeal should be dismissed because the tax effect is below the monetary limit fixed by Circular No. 17/2019. The revenue's counsel did not dispute this factual position. The judgment does not record any specific arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

OD – 20 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/64/2012 COMMISSIONER OF INCOME TAX CENTRAL – II, KOLKATA -Versus- M/S. BASIL INTERNATIONAL LIMITED BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI

And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 28th November, 2023

Appearance : Mr.Smita Das De, Adv. ..for the appellant.

The Court : Heard Ms. Smita Das De, learned counsel for the income tax department/appellant. This appeal relates to assessment year 2006-07. The learned counsel for the appellant has filed today affidavit of service which is taken on record. Perusal of the order of the Commissioner of Income Tax (Appeals) dated 1st September, 2009 reveals that the tax effect would be less than the monetary limit fixed for filing of the appeal under the Circular No.17/2019 dated 8th August, 2019. The learned counsel for the appellant does not dispute the aforesaid position of facts. In view of the aforesaid, the appeal is dismissed in terms of being below the monetary limit fixed under the

aforesaid Circular for filing of the appeal.

(SURYA PRAKASH KESARWANI, J.)

(RAJARSHI BHARADWAJ, J.)

S.Das/

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