Ita/170/2011 Commissioner Of Income Tax, Kolkata-Xix v. Kartick Chandra Dhar

OD–5 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/170/2011COMMISSIONER OF INCOME TAX, KOLKATA-XIXVS.KARTICK CHANDRA DHAR BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 2[nd] March, 2023 Appearance :Mr. Amit Sharma, Adv.…for appellant The Court : - This appeal filed by the revenue under Section 260A of the IncomeTax Act, 1961 (the Act) is directed against the order dated 08.4.2011 passed by theLearned Income Tax Appellate Tribunal “B” Bench, Kolkata in I.T.A. No. 1595/Kol/2010 for the Assessment Year 2006-2007. This appeal was admitted by order dated September 28, 2011 on the followingsubstantial question of law : (i)‘Whether the learned Tribunal below committed substantial error of law inupholding the decision of the CIT(A) in deleting the disallowance ofexpenses made under the head “carriage charge” of Rs.21,83,220/- underSection 40(a)(ia) for which TDS has not been deducted under Section 194Cof the Income Tax Act, 1961 without deciding the same question at all?upholding the decision of the CIT(A) in deleting the disallowance ofexpenses made under the head “carriage charge” of Rs.21,83,220/- underSection 40(a)(ia) for which TDS has not been deducted under Section 194Cof the Income Tax Act, 1961 without deciding the same question at all?(ii)Whether the learned Tribunal below committed substantial error of law inupholding the order of CIT(A) in deleting the disallowance of expensesmade under the head “wages” in respect of Rs.10,44,230/- withoutdeciding the same question at all ?upholding the order of CIT(A) in deleting the disallowance of expensesmade under the head “wages” in respect of Rs.10,44,230/- withoutdeciding the same question at all ? (iii)Whether the learned Tribunal below committed substantial error of law indirecting the assessing officer to estimate the profit of the assessee at 5percent of the gross receipts which is based on no material?’directing the assessing officer to estimate the profit of the assessee at 5percent of the gross receipts which is based on no material?’ The learned Advocate for the revenue submits as per written instruction receivedfrom the department that the tax effect involved in the instant appeal is Rs.8,29,450/-which is far below the threshold limit as would be evident from the Circular issued bythe C.B.D.T. In view of the above, the revenue cannot pursue this appeal any further.Accordingly, the appeal stands dismissed and the substantial questions of laware kept open. (T.S. SIVAGNANAM, J.) Pkd/GH. (HIRANMAY BHATTACHARYYA, J.)