THE COMMISSIONER OF INCOME TAX CENTRAL vs. SMT AJANTA SANYAL W/O SRI DIPENDU SANYAL

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T.A./3/2015HC JharkhandJHHC01013366201524 January 2018Bench: HON'BLE MR. JUSTICE D. N. PATEL,HON'BLE MR. JUSTICE AMITAV K. GUPTA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the Tax Appeal had become infructuous. The reasoning was based on the fact that the original order under challenge was an order of remand, and a subsequent re-assessment order had already been passed by the Assessing Officer. Furthermore, the respondent-assessee had taken further recourse after receiving the fresh assessment order. Therefore, the appeal was no longer relevant or capable of being decided on its merits in its current form. The operative direction was to dismiss the appeal as infructuous. No issues were expressly left undecided.

What were the facts?

The Commissioner of Income Tax (Central), Patna, the appellant, filed a Tax Appeal No. 03 of 2015 before the Jharkhand High Court at Ranchi. The appeal challenged an order passed on November 24, 2014, by an authority which 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 the copy of this fresh assessment order. The High Court noted these developments.

What were the issues?

1. Whether the Tax Appeal has become infructuous due to subsequent events, specifically the passing of a fresh assessment order and the assessee taking further recourse. The appellant (Revenue) contended that the Tax Appeal was filed against an order of remand. However, the Court noted that a fresh assessment order had been passed and the assessee had taken further steps. The respondent (Assessee) did not present any arguments as the matter was decided on the basis of the subsequent events.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No.03 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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