Commissioner Of Income Tax,(Central-Ii), Kolkata v. M/S. Bmw Industries Ltd
High Court
29 Apr 2024 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax,(Central-Ii), Kolkata v. M/S. Bmw Industries Ltd
Date of order
29 Apr 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax,(Central-Ii), Kolkata v. M/S. Bmw Industries Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
O-43
ITA/46/2013
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (Income Tax)ORIGINAL SIDE
COMMISSIONER OF INCOME TAX,(CENTRAL-II), KOLKATA
-Versus-
M/S. BMW INDUSTRIES LTD.
BEFORE :THE HON’BLE JUSTICE SURYA PRAKASH KESARWANIAndTHE HON’BLE JUSTICE RAJARSHI BHARADWAJDate :29[th] April, 2024
Appearance:Mr. Tilak Mitra, Adv....for the appellant
Mr. Soumya Kejriwal, Adv....for the respondent.
1.Heard Sri Tilak Mitra, learned senior standing counsel for the appellantsand Sri Kejriwal, learned counsel for the respondent/assessee.and Sri Kejriwal, learned counsel for the respondent/assessee.
2.By an order dated 12.06.2013 this appeal was admitted and theappellants were directed to file requisite number of informal paper bookwithin three weeks. About 12 years have passed, but the appellants havenot yet filed paper book.appellants were directed to file requisite number of informal paper bookwithin three weeks. About 12 years have passed, but the appellants havenot yet filed paper book.
3.Today, Sri Tilak Mitra, learned senior standing counsel for the appellantstates that paper book has not yet been filed and he does not have evenstates that paper book has not yet been filed and he does not have even
the memorandum of appeal filed by the appellants. He further states thathe has merely few papers.
4.Since more than 12 years have passed and the appellants have not filedpaper book in compliance of the order dated 12.06.2013, therefore, theappeal (ITA/46/2013) is dismissed due to non-filing of paper book andnon-compliance of the order.paper book in compliance of the order dated 12.06.2013, therefore, theappeal (ITA/46/2013) is dismissed due to non-filing of paper book andnon-compliance of the order.
(SURYA PRAKASH KESARWANI, J.)
(RAJARSHI BHARADWAJ, J.)
As.
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