Commissioner Of Income Tax, Kolkata - Xii v. Messers Durga Trading Company

OD-4

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction (Income Tax) ORIGINAL SIDE ITA 315 of 2009 IA No.GA 1 of 2009 (Old No. GA 2905 of 2009) COMMISSIONER OF INCOME TAX, KOLKATA-XII

VERSUS

MESSERS DURGA TRADING COMPANY

BEFORE:

The Hon'ble JUSTICE T. S. SIVAGNANAM AND The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA Date : 4th January, 2022.

Appearance:

Ms. Suchismita Biswas, Adv.

Mr. Madhu Jana, Adv.

...for the appellant.

Mr. Subash Agarwal, Adv.

...for the respondent.

The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act is directed against the order passed by the Income Tax Appellate Tribunal, Kolkata.

We have heard Ms. Suchismita Biswas, learned standing counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned counsel appearing for the respondent.

We are satisfied with the reasons assigned in the affidavit filed in support of the petition. Accordingly, delay in filing the appeal is condoned. The application being IA No.GA 1 of 2009(Old No.GA 2905 of 2009) for condonation of delay stands allowed.

The learned standing counsel appearing for the appellant/revenue on instructions from the department submitted that the tax effect in this appeal is below the threshold limit stipulated in the circular issued by the CBDT. Recording the said submission, the appeal stands dismissed on the ground of low tax effect.

Consequently, substantial questions of law which have been raised are left open.

(T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) s.pal/pkd