COMMISSIONER OF INCOME TAX , KOL - XIX vs. BIJOY RATAN MAHESWARI
What did the High Court hold?
The Tribunal noted the submission by the revenue's counsel that the tax effect involved in the appeal is below the threshold limit fixed by the CBDT. Consequently, the Tribunal held that the revenue cannot proceed with the instant appeal. The appeal is accordingly dismissed as not pressed. However, the substantial questions of law suggested by the revenue are expressly left open. The Tribunal did not decide the merits of the substantial questions of law.
What were the facts?
The appeal, filed under Section 260A of the Income Tax Act, 1961, is by the Commissioner of Income Tax, Kolkata - XIX, against an order dated December 18, 2012, passed by the Income Tax Appellate Tribunal, "SMC" Bench, Kolkata. The appeal pertains to the assessment year 2008-2009. The assessee is Bijoy Ratan Maheswari. The revenue's counsel, on instruction, submitted that the tax effect involved in the appeal is below the threshold limit fixed by the CBDT.
What were the issues?
1. Whether the appeal ought to be dismissed as not pressed due to the tax effect being below the CBDT threshold limit, as argued by the revenue. 2. Whether the substantial questions of law suggested by the revenue should be left open, as requested by the revenue. The revenue argued that the tax effect is below the threshold limit fixed by the CBDT, necessitating the dismissal of the appeal as not pressed. The revenue also requested that the substantial questions of law be left open. No arguments were recorded for the assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-1 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/67/2013 COMMISSIONEER OF INCOME TAX, KOL – XIX VS. BIJOY RATAN MAHESWARI BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 1st July, 2022. Appearance: Mr. Soumen Bhattacharyya, Adv. …for appellant The Court : This appeal under Section 260A of the Income Tax Act, 1961 is directed against the order dated December 18, 2012 passed by the Income Tax Appellate Tribunal “SMC” Bench, Kolkata in ITA/1605/Kol/2012 relating to assessment year 2008-2009. The learned Counsel appearing for the appellant, on instruction, submits that the tax effect involved in the instant appeal is below the threshold limit fixed by the CBDT. In view thereof, the revenue cannot proceed with the instant appeal and, as such, the same accordingly stands dismissed as not pressed. The substantial questions of law suggested by the revenue are, however, left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.
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