Commissioner Of Income Tax(International Taxation & Transfer v. Gifford & Partners Ltd

ITA/50/2018IA No.GA/2/2022 IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION & TRANSFER) -Versus- GIFFORD & PARTNERS LTD. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 6[th] June, 2022. Appearance:Ms. Smita Das De, Adv....for the appellant.Mr. Arani Ghosh, Adv....for the respondent. The Court : This appeal filed by the revenue underSection 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity)is directed against the consolidated order dated 6[th] April, 2016passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata inITA No.2082/Kol/2010 for the assessment year 2007-08 and ITANo.1489/Kol/2011 for the assessment year 2005-06. The appeal was admitted on 18[th] May, 2011 to decide the following question of law: “What would be the parameters for any termporary placewhere a non-resident may be working in India to beregarded as its “permanent establishment” within themeaning of the Income Tax Act, 1961 ?” We have heard Ms. Smita Das De, learned standing counselappearing for the appellant/revenue and Mr. Arani Ghosh, learnedAdvocates for the respondent/assessee. We find that the respondent/assessee has taken out anapplication in GA No.2/2022 with a prayer to dismiss the appeal asnot maintainable for want of jurisdiction in the light of circularNo.17 of 2019. Ms. Das De, learned Counsel appearing for theappellant has produced a copy of the written instructions given toher by Dr. Ranjan Agarwala, DCIT (International Taxation), Circle1(1) Kolkata which is to the following effect : “The tax effect in the case of the assessee areRs.53,50,065/- for the AY 2005-06 and Rs.70,96,715/- forthe AY 2007-08. As the tax effect in the above cases areless than the threshold limit as given in CBDT CircularNo. 17/2019 dated 08-08-2019 and those cases does notfall in any of exceptions, therefore, the pending appealsbefore the Hon’ble High Court, Kolkata may be withdrawn.” In the light of the above stand taken by the appellant,the appeal is dismissed as withdrawn. Consequently, thesubstantial question of law is left open. In the result, the connected No.GA/2/2022) also stands closed. application (IA (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.Das /As