Principal Commissioner Of Income Tax-10, Kolkata ….Appellant(S v. Umesh Hiranand Chablani (
High Court
25 Mar 2021 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax-10, Kolkata ….Appellant(S v. Umesh Hiranand Chablani (
Date of order
25 Mar 2021
Assessment year(s)
2009-10
Outcome
Dismissed
Case summary
In Principal Commissioner Of Income Tax-10, Kolkata ….Appellant(S v. Umesh Hiranand Chablani (, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.The present appeal is dismissed as withdrawn, however, keepingopen the question of law raised therein.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HIGH COURT AT CALCUTTA(ORIGINAL SIDE)
ITAT/180/2017
IA NO: GA/1/2017 (OLD NO:GA/1484/2017),GA/2/2017 (OLD NO;GA/1485/2017)(Through Video Conferencing)
PRINCIPAL COMMISSIONER OF INCOME TAX-10, KOLKATA ….Appellant(s)
Through:Mr. Ashok Bhowmick,Advocate.
v/s
UMESH HIRANAND CHABLANI (PAN ACDPC 5457 G)
. ….Respondent(s)
Through:Mr. J.P. Khaitan, Sr.Advocate(VC), Mr. Sanjay Bhaumik, Ms.Swapna Das with Mr. SiddharthDas, Advocates.
Coram : HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE
HON’BLE MR. JUSTICE ANIRUDDHA ROY, JUDGE
O R D E R
The revenue has filed the present appeal against the order dated 24[[th]]
1.The revenue has filed the present appeal against the order dated 24[[th]]August, 2016 passed by the Income Tax Appellate Tribunal “B” BenchKolkata (for short “the Tribunal”) in I.T.A. No. 2221/Kol/2013 [A.C.I.T.,Circle-30, Kolkata-versus-Umesh Hiranand Chablani] for Assessment Year2009-10.
2.Learned counsel for the appellant submits that the amount ofincome tax involved in the present appeal is less than ₹ 1 crore. The samebeing below the minimum limit prescribed for filing or pursuing of appealsin the High Court vide Circular No.17/2019 F.No.279/Misc.142/2007-
ITJ(Pt.) issued by the Government of India, Ministry of Finance, Departmentof Revenue, Central Board of Direct Taxes, Judicial Section dated August 8,2019, he may be permitted to withdraw the present appeal.
3.The present appeal is dismissed as withdrawn, however, keepingopen the question of law raised therein.
KOLKATA25.03.2021GH/akg.Bench ID - 174068
(ANIRUDDHA ROY)
JUDGE
(RAJESH BINDAL) JUDGE
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