Principal Commissioner Of Income ... vs Sidhant Gupta
2022 Latest Caselaw 776 Cal/2

OD-32

                          ITAT/20/2021
                        IA NO: GA/2/2021
                IN THE HIGH COURT AT CALCUTTA
               SPECIAL JURISDICTION (INCOME TAX)
                          ORIGINAL SIDE

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA
                        VERSUS
                     SIDHANT GUPTA

BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM
            And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 7th March, 2021

                                   Appearance:-


                                       Mr. Debasish Choudhury, Adv.
                                                   ... For Appellant
                                       Mr. Avra Mazumder, Adv.
                                       Mr. Rajarshi Dutta, Adv.
                                       Mr. Vikas Baisya, Adv.
                                       Mr. Sarbajit Mukherjee, Adv.
                                       Sk. M. Bilwal Hossain, Adv.
                                       Mr. B. Gupta, Adv.
                                                   ... For Respondent

The Court : We have heard Mr. Debasish Choudhury, learned

standing Counsel appearing for the appellant and Mr. Avra

Mazumder, learned Counsel appearing for the respondent/assessee.

The Tribunal has granted full relief to the assessee by following

an earlier decision of the Tribunal in the case of DCIT -vs- AKA

Logistics Pvt. Ltd. & Ors. in ITA No.1604, 1607 and 1610/Kol/2017

dated 27th February, 2019. The Tribunal has not rendered any

independent finding except to state that the decision in AKA Logistics

applies mutatis mutandi to the facts of the respondent/assessee. In

the memorandum of appeal, the appellant revenue has not whispered

anything about the effect of the judgment in AKA Logistics. It has

been stated there that the decision will not apply or otherwise

distinguishable. We do not appreciate the manner in which the

memorandum of appeal has been brought. On account of this patent

defect in the memorandum of appeal, we would have been well

justified in dismissing the appeal. However, on account of the prayer

made by Mr. Debasish Choudhury, learned Counsel appearing for the

appellant, we adjourn the matter to enable the Counsel to get

appropriate instructions and make submissions on facts as well as on

law.

List the matter on 16th May, 2022.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

s.pal/SN AR(CR)