COMMISSIONER OF INCOME TAX, KOL - XI KOLKATA vs. SHRI ABHIJEET AGARWAL
What did the High Court hold?
The High Court dismissed the appeal filed by the revenue. The decision was based solely on the submission made by the revenue's counsel regarding the low tax effect, which fell below the threshold limit stipulated by the CBDT circular. The court noted that in view of this submission, the revenue could not pursue the appeal further. Therefore, the appeal was dismissed on the ground of low tax effect. The substantial questions of law, which had been previously framed by the Court, were expressly left open and not decided on merits.
What were the facts?
The appeal is filed by the revenue, Commissioner of Income Tax, Kolkata-XI, Kolkata, under Section 260A of the Income Tax Act, 1961, against an order dated November 11, 2011, passed by the Income Tax Appellate Tribunal, 'A' Bench, Kolkata. The appeal pertains to the assessment year 2006-07 and concerns the assessee, Shri Abhijeet Agarwal. The appeal was admitted by the High Court, and substantial questions of law were framed on July 20, 2012. The revenue's counsel appeared before the High Court.
What were the issues?
1. Whether the appeal should be dismissed on the ground of low tax effect, as per CBDT circulars? (Question of law) Assessee's Arguments: The judgment does not record any specific arguments made by the assessee. Revenue's Arguments: The revenue's counsel submitted that the tax effect in the instant appeal is below the threshold limit as prescribed by the CBDT circular. Consequently, the revenue cannot pursue the appeal further.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
O-4 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/80/2012 COMMISSIONER OF INCOME TAX, KOLKATA-XI, KOLKATA VS. SHRI ABHIJEET AGARWAL BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 17th November, 2022 Appearance : Mr. Soumen Bhattacharjee, Adv. …for the appellant The Court : This appeal at the instance of the revenue under Section 260A of the Income Tax, 1961 (the Act) is directed against the order dated November 11, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1594/Kol/2009 for the assessment year 2006-07. Mr. Soumen Bhattacharjee, learned standing counsel representing the appellant/revenue, submits that the tax effect in the instant appeal is below the threshold limit as per the CBDT circular. In view thereof, the revenue cannot pursue the appeal any further. Accordingly, the appeal stands dismissed on the ground of low tax effect.
2 The substantial questions of law already framed by this Court by order dated July 20, 2012 are left open. (T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.) SN. AR(CR)
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