Calcutta High Court
Principal Commissioner Of Income ... vs Bangiya Gramin Vikash Bank on 21 February, 2022
OD - 5 & 6
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
IA NO: GA/2/2021
IN
ITAT/17/2021
PRINCIPAL COMMISSIONER OF INCOME TAX - 1, KOLKATA
VS.
BANGIYA GRAMIN VIKASH BANK
IA NO: GA/1/2021
IN
ITAT/17/2021
PRINCIPAL COMMISSIONER OF INCOME TAX - 1, KOLKATA
VS.
BANGIYA GRAMIN VIKASH BANK
BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
AND
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : February 21, 2022.
[Via Video Conference]
Appearance :
Mr. Debasish Chaudhuri, Adv.
... for the appellant
Mr. Soumitra Chowdhury, Adv.
Mr. Avra Mazumder, Adv.
Mr. K. Roy, Adv.
Mr. Binayak Gupta, Adv.
... for the respondent
Re : IA No. GA/1/2021
The Court : We have heard Mr. Debasish Chaudhuri, learned
standing counsel appearing for the appellant/revenue and Mr.
Soumitra Chowdhury duly assisted by Mr. Avra Mazumder, Mr. K.
Roy, Mr. B. Gupta, learned counsel for the respondent/assessee.
There is a delay of 732 days in filing the appeal. The
respondent/assessee has filed affidavit-in-opposition objecting to the
condonation of delay. However, taking note of the fact that the order
passed by the Tribunal which is impugned before us is a
consequential order giving effect to an order passed under Section 263
of the Act, we exercise discretion and condone the delay in filing the
appeal. Hence, the petition for condonation of delay is allowed.
Re : ITAT 17 of 2021
This appeal by the revenue filed under Section 260A of the
Income Tax Act, 1961 (the 'Act' for brevity) against the order dated
28th August, 2018 passed by the Income Tax Appellate Tribunal, "D"
Bench, Kolkata (Tribunal) in ITA No. 2219/Kol/2017 for the
assessment year 2010-11.
The revenue has raised the following substantial questions of
law for consideration :
a. Whether in the facts and in the circumstances of the
case and in law, Learned ITAT erred in holding that the
fresh order passed by the assessing officer under
Section 143/263 of the Income Tax Act, 1961 on the
issue has become infructuous and upholding the order
of the CIT (A) in spite of the facts that the order the ITAT
in ITA No. 877/Kol/2015 dated 12-05-2017 has not
attained finality and appeal has been filed before the
Hon'ble High Court at Calcutta on this issue?
b. Whether the ITAT erred in law and in the facts of this
case in holding that the fresh order passed by the
assessing officer under Section 143/263 of the Income
Tax Act, 1961 on the issue has become infructuous and
upholding the order of the CIT (A) in spite of the facts
that the order the ITAT in ITA No. 877/Kol/2015 dated
12-05-2017 has not attained finality and appeal has
been filed before the Hon'ble High Court at Calcutta on
this issue?
We have heard Mr. Debasish Chaudhuri, learned standing
counsel appearing for the appellant/revenue and Mr. Soumitra
Chowdhury duly assisted by Mr. Avra Mazumder, Mr. K. Roy, Mr. B.
Gupta, learned counsel for the respondent/assessee.
The order impugned before us is in an appeal filed by the
revenue arising out of an order passed by the assessing officer dated
3rd March, 2016. This order was for giving effect to an order passed by
the Commissioner of Income Tax, Kolkata - 14 exercising its
jurisdiction under Section 263 of the Act. The substantive order
passed by the Tribunal is the order dated 12th May, 2017 in ITA No.
877/Kol/2015 which was decided in favour of the
respondent/assessee. The revenue preferred appeal against the said
order in ITAT No. 60 of 2018 which was dismissed by judgment dated
23.11.2021. As mentioned, the order impugned before us arises out of
consequential proceedings pursuant to the order passed under
Section 263 of the Act which order has been set aside and the same
has been confirmed by this Court in ITAT No. 60 of 2018 dated
23.11.2018. Therefore, we have to necessarily hold that the
substantial questions of law suggested do not arise in this case and
consequently, the appeal stands dismissed.
Connected application also stands dismissed.
(T. S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
RS/GH
