THE COMMISSIONER OF INCOME TAX CENTRAL vs. SMT AJANTA SANYAL W/O SRI DIPENDU SANYAL
What did the High Court hold?
The High Court held that the Tax Appeal filed by the Commissioner of Income Tax (Central), Patna, had become infructuous. This was because an order remanding the matter for fresh assessment had been passed, and subsequently, the Assessing Officer had already passed a re-assessment order. The respondent-assessee had also taken further recourse after receiving the fresh assessment order. Therefore, the Court found no necessity to adjudicate the appeal on merits. The principle derived is that an appeal that has lost its purpose due to subsequent events and actions by the parties can be dismissed as infructuous. The operative direction was to dismiss the Tax Appeal.
What were the facts?
The Commissioner of Income Tax (Central), Patna (Appellant) filed a Tax Appeal before the Jharkhand High Court at Ranchi against an order passed by an authority on November 24, 2014. This order had remanded the matter for fresh assessment to the Assessing Officer. Subsequently, the Assessing Officer passed a re-assessment order on March 28, 2016. The respondent-assessee, Smt. Ajanta Sanyal, took further recourse after receiving a copy of this fresh assessment order. Consequently, the Tax Appeal filed by the Revenue became infructuous.
What were the issues?
1. Whether the Tax Appeal filed by the Revenue has become infructuous, thereby warranting dismissal. (Question of fact) The Revenue contended that the appeal was filed against an order remanding the matter for fresh assessment. However, a fresh assessment order has since been passed, and the assessee has taken further steps. Therefore, the Revenue argued that the appeal has become infructuous. The Assessee did not present any specific arguments as recorded in the judgment, but their action of taking further recourse after the fresh assessment order supports the Revenue's contention of the appeal becoming infructuous.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No.02 of 2015 The Commissioner of Income Tax (Central), Patna … Appellant Versus Smt. Ajanta Sanyal … ... … ... ... Respondent ------ CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE AMITAV K. GUPTA ----- For the Appellant: M/s. Deepak Roshan, Advocate For the Respondent: M/s. M.K. Choudhary, Advocate ------ 20/Dated: 24th January, 2018 (Oral order) Per D.N. Patel, ACJ. 1) Having heard learned counsels for both sides and looking to the facts and circumstances of the case, it appears that the authority has passed an order on 24th November, 2014, whereby the matter was remanded for fresh assessment to the Assessing Officer. 2) It further appears from the facts that re-assessment order has already been passed by the Assessing Officer on 28th March, 2016 and it is also conveyed that the respondent-assessee has taken further recourse into the matter after receiving copy of the fresh assessment order. Hence, this Tax Appeal has become infructuous and the same is, therefore, dismissed as being infructuous. (D. N. Patel, ACJ) Manoj/
(Amitav K. Gupta, J)
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