Commissioner Of Income Tax,Kolkata-Iv, Kolkata v. M/S. Mira Leather Consultantsprivate Limited

OD-22 ITA/63/2014 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax)ORIGINAL SIDE COMMISSIONER OF INCOME TAX,KOLKATA-IV, KOLKATA -Versus- M/S. MIRA LEATHER CONSULTANTSPRIVATE LIMITED BEFORE :THE HON’BLE JUSTICE SURYA PRAKASH KESARWANIAndTHE HON’BLE JUSTICE RAJARSHI BHARADWAJDate : 30[th] November, 2023 Appearance :Mr. Prithu Dudheria, Adv....for the appellant.Mr. Avra Majumdar, Adv.Mr. Samrat Das, Adv.Ms. Elina Dey, Adv....for the respondent. The Court : Heard Mr. Prithu Dudheria, learned counselfor the appellant/Income Tax department and Mr. Avra Majumdar,learned advocate for the respondent/assessee.This appeal relates to assessment year 2006-07. Thelearned counsel for the respondent/assessee has referred to theassessment order and the appellate order passed by theCommissioner of Income Tax (Appeals) and states that the taxeffect involved in the present appeal filed by the Departmentis much below the monetary limit fixed under the Circular No.17/2019 dated 8[th] August, 2019 issued by the Government ofIndia, Ministry of Finance, Department of Revenue, CentralBoard of Direct Taxes, New Delhi and in view thereof, thepresent appeal deserves to be dismissed. We find that the tax effect is much less than themonetary limit fixed under the aforesaid Circular for filing ofthe appeal by the income tax department. Therefore, the appeal(ITA/63/2014) is dismissed. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.)