Principal Commissioner of Income-tax, Kolkata-2, Kolkata v. Goodricke Group Limited
[Citation -2020-LL-0206-80]

Citation 2020-LL-0206-80
Appellant Name Principal Commissioner of Income-tax, Kolkata-2, Kolkata
Respondent Name Goodricke Group Limited
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 06/02/2020
Judgment View Judgment
Keyword Tags tax effect • restoration of appeal
Bot Summary: The Appeal is restored to its original file and number. RE: ITAT No. 403 of 2016, GA No. 197 of 2017 The appeal is treated as on the day s list and taken up for hearing. Mr. Bhowmick, learned Counsel for the appellant submits that the tax effect is below Rs.1 core. By virtue of the circular of the Central Board of Direct Taxes dated 11th July, 2018 read with circular dated 8th August, 2019 and the clarification dated 20th August, 2019, the appellant cannot proceed with the appeal. Accordingly, this appeal and the connected stay application are dismissed as not pressed.


OD-13 ORDER SHEET GA 1203 of 2019 GA 197 of 2017 ITAT 403 of 2016 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-2, KOLKATA Versus GOODRICKE GROUP LIMITED BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 6th February, 2020. Appearance: Mr. P.K. Bhowmick, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. R.L. Mitra, Adv. RE: GA No. 1203 of 2019 Court : Sufficient cause is shown. order dated 4th May, 2018 is set aside. Appeal (ITAT 403 of 2016) is restored to its original file and number. restoration application (GA 1203 of 2019) is allowed. RE: ITAT No. 403 of 2016, GA No. 197 of 2017 appeal is treated as on day s list and taken up for hearing. Mr. Bhowmick, learned Counsel for appellant submits that tax effect is below Rs.1 core. By virtue of circular of Central Board of Direct Taxes dated 11th July, 2018 read with circular dated 8th August, 2019 and clarification dated 20th August, 2019, appellant cannot proceed with appeal. Accordingly, this appeal (ITAT 403 of 2016) and connected stay application (GA No.197 of 2017) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) CS Principal Commissioner of Income-tax, Kolkata-2, Kolkata v. Goodricke Group Limited
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