Commissioner Of Income Tax,Kolkata-I v. M/S. Bata India Limited
High Court
07 Feb 2024 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax,Kolkata-I v. M/S. Bata India Limited
Date of order
07 Feb 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax,Kolkata-I v. M/S. Bata India Limited, 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.
ITA/783/2008
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (Income Tax)ORIGINAL SIDE
COMMISSIONER OF INCOME TAX,KOLKATA-I
-Versus-
M/S. BATA INDIA LIMITED
BEFORE :
THE HON’BLE JUSTICE SURYA PRAKASH KESARWANIAndTHE HON’BLE JUSTICE RAJARSHI BHARADWAJDate : 7[th] February, 2024
Appearance:Mr. Smarajit Roychowdhyury, Adv....for the appellant....for the appellant.Ms. Swapna Das, Adv....for the respondent....for the respondent.
1.Heard Mr. Smarajit Roychowdhury, learned senior standing counsel forthe appellant/Department and Ms. Swapna Das, learned counsel for therespondent/assessee.the appellant/Department and Ms. Swapna Das, learned counsel for therespondent/assessee.
2.This appeal is pending in this Court since the year 2008. About 16 yearshave passed and yet paper book has not been filed by the appellant. On20.12.2023 this Court passed the following order:have passed and yet paper book has not been filed by the appellant. On20.12.2023 this Court passed the following order:
“Although this is matter of the year 2008, yet the appellanthas not filed paper book.
In view of the aforesaid, a last opportunity is afforded tothe appellant to file paper book within a month after serving copythereof upon counsel for the respondent; failing which the appealmay be dismissed.
List the matter in the monthly list of February, 2024.”
3.Since paper book has not yet been filed by the appellant even despite theafore-quoted order dated 20.12.2023, the appeal (ITA/783/2008) isdismissed.afore-quoted order dated 20.12.2023, the appeal (ITA/783/2008) isdismissed.
(SURYA PRAKASH KESARWANI, J.)
(RAJARSHI BHARADWAJ, J.)
As.
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