Principal Commissioner Of Incometax, Central-2, Kolkata v. M/S. Hooghly Mills Projects Limited

OD-59 ITAT/228/2017 IA No.GA/1/2017 (Old No.GA/1997/2017) IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOMETAX, CENTRAL-2, KOLKATA -Versus- M/s. HOOGHLY MILLS PROJECTS LIMITED Appearance:Mr. P. K. Bhowmick, Adv....for the appellant.Mr. Asim Choudhury, Adv....for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17[th] November, 2021. The Court : This appeal filed by the revenue underSection 260A of the Income Tax Act (the ‘Act’ in brevity) isdirected against the order dated 6[th] January, 2017 passed by theIncome Tax Appellate Tribunal, C-Bench, Kolkata (the ‘Tribunal’)in ITA No.422/Kol/2014 for the assessment year 2006-07. The revenue has framed the following substantial questions of law for consideration : “(a) Whether on the facts and in the circumstancesof the case the Hon’ble Income Tax Appellate Tribunal, “C” Bench, Kolkata erred in law in dismissing the appeal filedby the Revenue on the sole ground that the revision orderunderlying the impugned CIT(A) order had already beencancelled by the tribunal without appreciating that anappeal had been filed by the Revenue before the Hon’bleHigh Court challenging the order cancelling such underlyingrevision order? (b) Whether on the facts and in the circumstancesof the case the Hon’ble Income Tax Appellate Tribunal, “C”Bench, Kolkata erred in law by setting aside the impugnedorder merely on the grounds that the proceedings areinfructuous, the Learned Tribunal failed to comprehend thatin the event the income tax department succeeded before theHigh Court in ITAT No.153/2017 arising from the order dated26[th]October, 2016 passed by the tribunal in ITANo.549/Kol/2011 in such circumstances the income taxdepartment would face extreme prejudice to thereaftercontinue the proceedings against the respondentsculminating in loss of the revenue to the exchequer?” We have heard Mr. Bhowmick, learned counsel for theappellant/revenue and Mr. Chowdhury, learned counsel for therespondent/assessee.The present appeal is connected to an appeal ITAT 153 of2017 which has been dismissed by a judgment dated 17[th] November,2021. The present appeal arises out of an order passed by theTribunal dismissing the revenue’s appeal as having becomeinfructuous because of the order passed by the Tribunal which wasimpugned before us in ITAT/153/2017. Since the substantial issue has already been decided inthe said appeal (ITAT/153/2017), nothing survives forconsideration in this appeal.Accordingly, the present appeal stands disposed of. Allconnected applications stand closed. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) A/s./S.Das.