Principal Commissioner of Income-tax (Central), Kolkata 1 v. Rajgaria Timbers Pvt. Ltd
[Citation -2020-LL-0207-33]

Citation 2020-LL-0207-33
Appellant Name Principal Commissioner of Income-tax (Central), Kolkata 1
Respondent Name Rajgaria Timbers Pvt. Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 07/02/2020
Judgment View Judgment
Keyword Tags condonation of delay • tax effect
Bot Summary: The application for condonation of delay is allowed. The department is directed to register the appeal immediately. RE: ITAT No. 126 of 2019, GA No. 1651 of 2019 The appeal is treated as on the day s list and taken up for hearing. Mr. Mitra, learned senior counsel for the appellant submits that the tax effect is below Rs.1 crore. 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.


ITAT 126 of 2019 GA 1649 of 2019 GA 1651 of 2019 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOLKATA 1, KOLKATA Versus M/S. RAJGARIA TIMBERS PVT LTD BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 7th February, 2020. Appearance : Mr. Tilak Mitra, Sr. Adv. RE: GA No. 1649 of 2019 Court : Sufficient cause is shown. delay in preferring appeal is condoned. application for condonation of delay (GA No.1649 of 2019) is allowed. department is directed to register appeal immediately. RE: ITAT No. 126 of 2019, GA No. 1651 of 2019 appeal is treated as on day s list and taken up for hearing. Mr. Mitra, learned senior counsel for appellant submits that tax effect is below Rs.1 crore. 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 No.126 of 2019) and connected stay application (GA No.1651 of 2019) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs Principal Commissioner of Income-tax (Central), Kolkata 1 v. Rajgaria Timbers Pvt. Ltd
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