C.I.T., WB-I v. National Engineering Industries Ltd - 2014-LL-1218-29

Citation	2014-LL-1218-29
Appellant Name	C.I.T., WB-I
Respondent Name	National Engineering Industries Ltd.
Court	HIGH COURT OF CALCUTTA
Relevant Act	Income-tax
Date of Order	18/12/2014
Judgment	View Judgment
Keyword Tags	tax effect
Bot Summary:	The Court : This appeal is against the order dated 14th October, 1999 passed by the Income Tax Appellate Tribunal E Bench, Calcutta in Income Tax Appeals bearing I.T.A. No. 2481 of 1997 for the assessment years 1995-96 preferred by the Revenue. The matter came up for hearing on 12th September, 2014 when on the prayer of the learned Advocate for the Revenue the matter was adjourned to enable it to obtain instruction as to whether appeal had been preferred from the order of the Tribunal in the assessee s own case for the assessment year 1991-92 and 1993-94. The matter appeared thereafter on 15th December 2014 when it was submitted by the learned Advocate for the respondent- assessee that in view of the instruction of the Central Board of Direct Taxes dated 27th March, 2000, as the tax effect is below rupees two lakhs, the appeal is not maintainable. In the backdrop 2 of such submission, on that day, Mr. Agarwal had prayed for further time to obtain instruction on both counts. Today, at the very outset it is submitted by Mr. Agarwal as the tax effect is Rs.90,000/-, in view of the Board s Circular dated 27th March, 2000 the appeal is not maintainable. He further submitted he has not received instruction as to whether any appeal had been preferred from the order of the Tribunal in the assessee s own case for the assessment years 1991-92 and 1993- 94. In view of the Circular dated 27th March, 2000 issued by the Board, the appeal is not maintainable.

ORDER SHEET ITA No. 99 of 2000 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE C.I.T.WB-I Versus NATIONAL ENGINEERING INDUSTRIES LTD. BEFORE: Hon'ble JUSTICE SOUMITRA PAL Hon'ble JUSTICE ARINDAM SINHA Date : 18th December, 2014. Appearance: Mr. M. P. Agarwal, Adv. Mr. S. Das, Adv. Court : This appeal is against order dated 14th October, 1999 passed by Income Tax Appellate Tribunal E Bench, Calcutta in Income Tax Appeals bearing I.T.A. No. 2481 (Cal) of 1997 for assessment years 1995-96 preferred by Revenue. matter came up for hearing on 12th September, 2014 when on prayer of learned Advocate for Revenue matter was adjourned to enable it to obtain instruction as to whether appeal had been preferred from order of Tribunal in assessee s own case for assessment year 1991-92 and 1993-94. matter appeared thereafter on 15th December 2014 when it was submitted by learned Advocate for respondent- assessee that in view of instruction of Central Board of Direct Taxes dated 27th March, 2000, as tax effect is below rupees two lakhs, appeal is not maintainable. In backdrop 2 of such submission, on that day, Mr. Agarwal had prayed for further time to obtain instruction on both counts. Today, at very outset it is submitted by Mr. Agarwal as tax effect is Rs.90,000/-, in view of Board s Circular dated 27th March, 2000 appeal is not maintainable. He further submitted he has not received instruction as to whether any appeal had been preferred from order of Tribunal in assessee s own case for assessment years 1991-92 and 1993- 94. In view of Circular dated 27th March, 2000 issued by Board, appeal is not maintainable. Accordingly, appeal is dismissed. Urgent certified copy of this order be supplied to parties, if applied for, upon compliance of all requisite formalities. (SOUMITRA PAL, J.) (ARINDAM SINHA, J.) cs. C.I.T., WB-I v. National Engineering Industries Ltd

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