Calcutta High Court
Commissioner Of Income Tax vs Chainrup Sampatram on 16 December, 2010
Author: Sengupta
Bench: Sengupta
IN THE HIGH COURT AT CALCUTTA Special Jurisdiction Original Side Present :
The Hon'ble Justice Sengupta And The Hon'ble Justice Kanchan Chakraborty 16.12.2010 ITA 115 of 2005 Commissioner of Income Tax, Kolkata-XII Vs. Chainrup Sampatram The Court :-- This impugned judgment and order has arisen from an assessment proceeding in which the penalty proceeding was required to be initiated but the learned Tribunal ultimately deleted the addition and as a result whereof the Revenue being aggrieved wishes to prefer appeal. Keeping in view of the order of deletion of the learned Tribunal by the impugned judgment and order the learned Tribunal did not uphold the penalty proceeding. The Revenue has already preferred appeal against the order of the learned Tribunal deleting the addition of income.
That appeal is still pending. Therefore, logically the penalty proceeding always depends upon the finality of the order of assessment and this has not reached its finality as yet.
Hence the penalty proceeding in view of the judgment and order of the learned Tribunal is otiose. At the moment this appeal is not admitted and is being dismissed on the aforesaid ground alone.
2
However, we give liberty to the revenue to take action in accordance with law consequent upon the decision of the Hon'ble Court in the appeal pending for hearing.
All parties shall act on a xerox signed copy of this order on usual undertakings.
(Sengupta, J.) (Kanchan Chakraborty, J.) ANC.