COMMISSIONER OF INCOME TAX, KOL-XX, KOLKATA vs. DIPAK KUMAR SINGHA ROY

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ITA/70/2014HC CalcuttaWBCHCO003478201418 January 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court recorded the submission made by the learned standing counsel for the revenue that the appeal could not be prosecuted on the ground of low tax effect. Based on this submission, the appeal was dismissed. The substantial questions of law, which were raised in the appeal, were left open. The judgment does not provide any reasoning beyond accepting the revenue's submission regarding low tax effect. No specific relief was granted or denied on the merits of the case.

What were the facts?

The appeal was filed by the revenue (Commissioner of Income Tax, Kolkata-XX, Kolkata) under Section 260A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal, Kolkata. The respondent in the appeal is Dipak Kumar Singha Roy. The appeal was heard by the High Court at Calcutta, Original Side. The learned standing counsel for the revenue submitted that the appeal could not be prosecuted due to a low tax effect.

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) Contentions: Assessee: No specific contentions recorded in the judgment. Revenue: The revenue contended 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-14 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA 70 of 2014 COMMISSIONER OF INCOME TAX, KOLKATA-XX, KOLKATA VERSUS DIPAK KUMAR SINGHA ROY BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 18th JANUARY 2022. [Via Video Conference] Appearance: Mr. Radhamohan Ray, Adv. …for the appellant 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 tax effect. Consequently, substantial questions of law which have been raised are left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) nm/GH.

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