COMMISSIONER OF INCOME TAX, KOL-XI, KOLKATA vs. M/S. S. S. CONSTRUCTION

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ITA/81/2011HC CalcuttaWBCHCO001216201119 January 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA2 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal recorded the submission made by the learned standing counsel for the appellant/revenue that the appeal cannot be prosecuted on the ground of low tax effect. Based on this submission, the appeal was dismissed on the ground of low tax effect. Consequently, the substantial questions of law which were raised in the appeal have been left open and were not decided on merits. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal was filed by the revenue (Commissioner of Income Tax, KOL-XI, Kolkata) against an order passed by the Income Tax Appellate Tribunal, Kolkata. The respondent in the appeal is M/s. S. S. Construction. The appeal was filed under Section 260A of the Income Tax Act. The specific assessment year(s) are not mentioned in the provided text. The procedural history is limited to the filing of the appeal by the revenue.

What were the issues?

1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act is maintainable given the low tax effect. This is a question of law. The revenue's contention, as stated by their learned standing counsel, is that the appeal cannot be prosecuted due to low tax effect. The judgment does not record any specific arguments from the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD-2 ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITA/81/2011 COMMISIONER OF INCOME TAX, KOL-XI, KOLKATA Vs. M/S. S. S. CONSTRUCTION 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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