Commissioner of Income-tax, Kolkata-II v. M/s. Guiness Securities Limited
[Citation -2015-LL-0409-20]

Citation 2015-LL-0409-20
Appellant Name Commissioner of Income-tax, Kolkata-II
Respondent Name M/s. Guiness Securities Limited
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 09/04/2015
Judgment View Judgment
Bot Summary: Thereafter, no steps were taken to serve notice of appeal. On 10th June, 2014 the matter was in the list, but no one responded. The Court wanted to know from the registry as to whether the notice of appeal had been served to which they replied in writing that the appellant did not even take out the notice of appeal for service upon the respondent. The matter was again in the list on 29th January, 2015 when Ms. Gutgutia appeared and prayed for leave to serve which was granted. Again the same prayer was repeated which was granted. The matter has thereafter been appearing in the list under the heading For Dismissal for some time. 2 Today Ms. Gutgutia appeared but she is not prepared to show whether notice of appeal has been served.


ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction [Income tax] ORIGINAL SIDE ITA 676 of 2007 COMMISSIONER OF INCOME-TAX, KOLKATA-II Versus M/S. GUINESS SECURITIES LIMITED BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 9th April, 2015. Ms. A. Gutgutia, Adv. .. for appellant. Court : appeal was admitted on 23rd November, 2007. Thereafter, no steps were taken to serve notice of appeal. As matter of fact, nothing was done. On 10th June, 2014 matter was in list, but no one responded. Court wanted to know from registry as to whether notice of appeal had been served to which they replied in writing that appellant did not even take out notice of appeal for service upon respondent. matter was again in list on 29th January, 2015 when Ms. Gutgutia appeared and prayed for leave to serve which was granted. In spite thereof, no steps were taken. Again, matter appeared on 26th February, 2015. Again same prayer was repeated which was granted. Still no steps were taken. matter has thereafter been appearing in list under heading For Dismissal for some time. 2 Today Ms. Gutgutia appeared but she is not prepared to show whether notice of appeal has been served. We are, as such, of opinion that appellant is not interested. appeal is, therefore, dismissed. Reference may also be made to judgment delivered by us on 1st April, 2015 in ITA 156 of 2006 wherein reasons have elaborately been discussed in light of law on subject. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sm Commissioner of Income-tax, Kolkata-II v. M/s. Guiness Securities Limited
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