COMMISSIONER OF INCOME TAX, KOLKATA-III vs. M/S. CALCUTTA HALDIA SHIPPING SERVICES P. LTD.

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ITA/91/2011HC CalcuttaWBCHCO000132201116 December 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal decided that the appeal filed by the revenue should be dismissed on the ground of low tax effect. The reasoning was based on the written instructions from the appellant (revenue) stating that the appeal was below the threshold limit fixed by a CBDT circular, making it unpursuable. The Tribunal noted that the substantial questions of law suggested in the appeal were left open. No specific relief was granted or deleted, and no part of the appeal was remanded. The operative direction was to dismiss the appeal.

What were the facts?

This appeal was filed by the revenue (Commissioner of Income Tax, Kolkata-III) against an order passed by the Income Tax Appellate Tribunal, Kolkata. The respondent is M/s. Calcutta Haldia Shipping Services P. Ltd. The appeal concerns an assessment year not specified in the provided text. The revenue's standing counsel submitted written instructions dated April 4, 2019, indicating that the appeal fell below the threshold limit fixed by a CBDT circular. Consequently, the revenue stated it could not pursue the appeal.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed on the ground of low tax effect, given the CBDT circular, and the substantial questions of law are left open. The revenue contended that the appeal is below the threshold limit fixed by a CBDT circular and therefore cannot be pursued. The judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

OD–2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/91/2011 IA No. GA/3/2017 (OLD NO. GA/22/2017) COMMISSIONER OF INCOME TAX, KOLKATA-III VS. M/S. CALCUTTA HALDIA SHIPPING SERVICES P. LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 16th December, 2022 Appearance : Mr. Soumen Bhattacharjee, Adv. ….for appellant Mr. Avra Mazumder, Adv. Mr. Soumitra Chowdhury,Adv. Mr. Binayak Gupta, Adv. …for respondent The Court : This appeal filed by the revenue directed against the order passed by the Income Tax Appellate Tribunal, Kolkata. The learned standing Counsel for the appellant has written instructions from the appellant vide letter dated 4.4.2019 that the appeal is below the threshold limit fixed in the circular issued by the C.B.D.T. Therefore, the appellant/revenue cannot pursue this appeal. Accordingly, the appeal stands dismissed on the ground of low tax effect and the substantial questions of law suggested are left open. (T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.) Pkd/GH.

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