COMMISSIONER OF INCOME TAX-XXI, KOLKATA vs. KAVITA CHUG

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ITA/66/2011HC CalcuttaWBCHCO000654201119 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 dismissed the appeal filed by the revenue on the ground of low tax effect, based on the submission made by the revenue's learned standing counsel. Consequently, the substantial questions of law, which were raised in the appeal, were left open and not decided on merits. No specific finding was given on the merits of the case, nor was any relief granted or denied to either party. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed by the revenue (Commissioner of Income Tax-XXI, Kolkata) against an order passed by the Income Tax Appellate Tribunal, Kolkata. The assessee is Kavita Chug. The assessment year(s) are not specified in the judgment. The appeal was filed under Section 260A of the Income Tax Act, 1961. The revenue's learned standing counsel submitted that the appeal could not be prosecuted due to low tax effect. The High Court recorded this submission.

What were the issues?

1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, can be prosecuted given the low tax effect? (Question of law) Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The learned standing counsel for the appellant/revenue submitted that the appeal cannot be prosecuted on the ground of low tax effect.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD-1 ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITA/66/2011 COMMISIONER OF INCOME TAX-XXI, KOLKATA Vs. KAVITA CHUG BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : January 19, 2022. Appearance: Mr. Madhu Jana, Adv., for the appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Siddhartha Das, Adv. … for the respondent. 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 lax effect.

2 Consequently, substantial questions of law which have been raised are left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.Das/sp3

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