Commissioner Of Income Tax, Kolkata – 2, Kolkata v. M/S. Jayantika Tea Company Limited

OD-10 ORDER SHEET IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/79/2015IA No. GA/1/2015 (Old No. GA/1719/2015) COMMISSIONER OF INCOME TAX, KOLKATA – 2, KOLKATAVS.M/S. JAYANTIKA TEA COMPANY LIMITED BEFORE:The Hon'ble JUSTICE T. S. SIVAGNANAM ANDThe Hon’ble JUSTICE HIRANMAY BHATTACHARYYADate : December 16, 2021. [Via Video Conference] Appearance:Mr. Radhamohan Roy, Advocate… for the appellantMr. Ananda Sen, Advocate… for the respondent The Court : This appeal filed by the revenue under Section 260A of theIncome Tax Act is directed against the order passed by the Income TaxAppellate Tribunal, ‘B’ Bench, Kolkata. We have heard Mr. Radhamohan Roy, learned standing counselappearing for the appellant/revenue and Ananda Sen, learned counselappearing for the respondent/assessee. The learned standing counsel appearing for the appellant/revenue oninstruction from the department submitted that the appeal cannot bepursued by the revenue on account of low tax effect. Recording such submission, the appeal is dismissed on the ground oflow tax effect. Consequently, substantial questions of law which have been raised areleft open. Connected application, if any, stands dismissed. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)