Principal Commissioner Of Income Tax -18,Kol v. Yogesh Kumar Randar

OD 3

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/79/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VS.

SHRI YOGESH KUMAR RANDAR BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE BIVAS PATTANAYAK Date : 8th July, 2022 Appearance :

Mr. Tilak Mitra, Adv.

....for the appellant The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, (the Act) is directed against the order dated 27th June, 2019 passed by the Income Tax Appellate Tribunal, Kolkata Bench "SMC", Kolkata in I.T.A. No. 2527/Kol/2018 for the assessment year 2014-2015. We have heard Mr. Tilak Mitra, learned standing Counsel for the appellant.

Though the respondent has been served none appears for the respondent.

It cannot be disputed that the issue raised in this appeal is squarely covered by the decision in the case of PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA-VERSUS- SWATI BAJAJ AND ORS. ;reported in 2022 SCC Online Calcutta 1572.

Following the said decision the appeal filed by the revenue is allowed and the questions of law suggested by the revenue are answered in favour of the revenue.

Accordingly, stay application being GA/2/2021 stands closed. (T.S. SIVAGNANAM, J.) (BIVAS PATTANAYAK, J.) Pkd/GH.