COMMISSIONER OF INCOME TAX, CENTRAL - III vs. M/S. NIRMAL CREATION PVT. LTD.

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ITA/847/2008HC CalcuttaWBCHCO005949200802 August 2018Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE AMRITA SINHA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Court noted that the appeal, ITA 847 of 2008, had already been disposed of on August 2, 2018, as per a previous order dated September 27, 2019. Despite this, the official website of the Court continued to show the appeal as pending. The Court directed the Registrar (IT) to ensure that this appeal is no longer shown as pending in the Court's docket. No decision was made on the merits of the original appeal, as the focus was on correcting the procedural record.

What were the facts?

This matter concerns Income Tax Appeal (ITA) No. 847 of 2008 before the High Court at Calcutta, Original Side. The appeal was filed by the Commissioner of Income Tax, Central-III, against M/s. Nirmal Creation Pvt. Ltd. The case was listed to be mentioned as it was still appearing as pending on the official website of the Court. Attention was drawn to a previous order dated September 27, 2019, which stated that the appeal had already been disposed of on August 2, 2018, and the department was directed to correct the records. However, the records remained uncorrected.

What were the issues?

1. Whether the appeal, ITA 847 of 2008, has been correctly reflected as pending on the official website of the High Court at Calcutta, despite an earlier order of disposal. The appellant (Revenue) did not present any arguments as the matter was taken up for procedural correction. The respondent (Assessee) did not present any arguments. The Court's attention was drawn to a previous order indicating the appeal had already been disposed of.

AI-generated summary — verify with the full judgment below

OD-1

IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE

ITA 847 of 2008

COMMISSIONER OF INCOME TAX, CENTRAL-III VS M/S. NIRMAL CREATION PVT. LTD.

BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM

And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 14th February, 2022 Appearance: Mr. P.K. Bhowmick, Adv. …for the appellant.

The Court : The matter was directed to appear under the heading ‘To Be Mentioned’ as the same is still shown to be pending in the official website of this Hon’ble Court. Attention of the Court is drawn to the order dated September 27, 2019 wherein it was recorded that the appeal already stood disposed of on August 2, 2018 and the department concerned was directed to correct the records accordingly. However, till today, the records have not been corrected. The Registrar (IT) is directed to ensure that this appeal should not be shown to be pending in the docket of this Hon’ble Court any further.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

s.pal/pkd.

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