COMMISSIONER OF INCOME TAX, XX, KOLKATA vs. SK. MAHASIN ALI

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ITA/73/2013HC CalcuttaWBCHCO002208201302 March 2023Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the learned Advocate for the revenue that the tax effect involved in the appeal was Rs. 30,50,115/-, which was below the threshold limit specified in the CBDT Circular. Consequently, the Court held that the revenue could not pursue the appeal any further. The appeal was accordingly dismissed. The substantial questions of law on which the appeal was admitted were kept open. No decision was made on the merits of the substantial questions of law.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, XX, Kolkata (the revenue) under Section 260A of the Income Tax Act, 1961, against an order dated 23.5.2012 passed by the Income Tax Appellate Tribunal, 'A' Bench, Kolkata. The appeal pertains to Assessment Year 2006-2007. The High Court had admitted the appeal on 24.6.2013, based on substantial questions of law framed in its order. The revenue's counsel submitted that the tax effect involved in the appeal was Rs. 30,50,115/-, which was below the threshold limit prescribed by a CBDT Circular.

What were the issues?

1. Whether the appeal, involving a tax effect of Rs. 30,50,115/-, should be dismissed as it falls below the threshold limit stipulated by the CBDT Circular for pursuing appeals. Contentions: Assessee: No arguments recorded for the assessee. Revenue: The revenue contended that the tax effect of Rs. 30,50,115/- in the instant appeal is far below the threshold limit as per the CBDT Circular, and therefore, the revenue cannot pursue the appeal further.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD–8 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/73/2013 IA NO. GA/1/2013 (Old No.GA/1334/2013) THE COMMISSIONER OF INCOME TAX, XX, KOLKATA VS. SK MAHASIN ALI BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 2nd March, 2023 Appearance : Mr. Tilak Mitra, Adv. …for appellant The Court : - This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 23.5.2012 passed by the Learned Income Tax Appellate Tribunal “A” Bench, Kolkata in I.T.A. No. 1297(Kol) of 2011 for the Assessment Year 2006-2007. The appeal was admitted on 24.6.2013 on the substantial questions of law as framed in the said order. The learned Advocate for the revenue submits that the tax effect involved in the instant appeal is Rs.30,50,115/- which is far below the threshold limit as would be evident from the Circular issued by the C.B.D.T. In view of the above, the revenue cannot pursue this appeal any further. Accordingly, the appeal stands dismissed and the substantial questions of law are kept open. (T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.) Pkd/GH.

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