Commissioner Of Income Tax,Central-Iii v. M/S. R.s. Ispat Pvt. Ltd

ITA/44/2012 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax)ORIGINAL SIDE COMMISSIONER OF INCOME TAX,CENTRAL-III -Versus- M/S. R.S. ISPAT PVT. LTD. BEFORE :THE HON’BLE JUSTICE SURYA PRAKASH KESARWANIAndTHE HON’BLE JUSTICE RAJARSHI BHARADWAJDate : 15[th] January, 2024 Appearance:Mr. Souman Bhattacharjee, Adv.…for the appellant. The Court : Heard learned Standing Counsel for theappellant Perusal of the impugned order dated 05.09.2011 in ITANo.113(Kol)/2011 relating to assessment year 2001-02 passed bythe Income Tax Appellate Tribunal, A Bench, Kolkata shows thatthe total disputed addition in income tax is Rs.32,00,000/-.Thus, the tax effect is much below the limit prescribedfor filing of appeal as prescribed in circular No. 17/2019dated 08.08.2019.According to the learned counsel for the appellant,this appeal was admitted by order dated 29.03.2012. But the appellant has not yet filed paper book although more than 11years have passed. In view of the aforesaid, this appeal is dismissedsince the tax effect is below the limit prescribed for filingappeal under the aforesaid circular. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.