Calcutta High Court
C.I.T. W.B.-Iii vs M/S.East India Hotels Ltd on 28 April, 2011
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
ITA No. 473 of 2000
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income-tax)
Original Side
C.I.T. W.B.-III, CAL Appellant
Versus
M/S.EAST INDIA HOTELS LTD. Respondent
For Appellant : Mr. R.N.Bandopadhyay with Mr. P.Dudhoria, Advocates For Respondent : Mr. J.P.Khaitan, Sr.Advocate BEFORE:
The Hon'ble JUSTICE BHATTACHARYA The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 28th April, 2011.
THE COURT : This appeal is at the instance of the Revenue and is directed against an order dated 30th June, 2010 passed by the Income-tax Appellate Tribunal, 'D' Bench, Calcutta in ITA Nos. 3158 and 3159 (Cal) of 1992 relating to the assessment years 1985-86 and 1989-90.
Although by the order impugned two appeals were disposed of, it appears that the Revenue has preferred only one appeal against such combined order disposing of two appeals.
It is, however, pointed out to us that this appeal has become infructuous in view of the fact that during the 2 pendency of this appeal on an application for rectification filed under section 254(2) of the Income-tax Act, 1961, Tribunal below has rectified a part of the order dated 30th June 2000 and decided the said part in favour of the Revenue and the selfsame part is the subject matter of the present appeal.
Therefore, the Revenue has already got relief which is claimed in this appeal in the application for rectification filed before the Tribunal and, as such, at this stage there is no existence of that part of the order which is the subject matter of this appeal.
We, thus, dispose of this appeal by holding that in view of the success of an application for rectification, the Revenue has already obtained the required relief and there is no necessity of deciding this appeal on merit. The appeal is, thus, dismissed as infructuous.
Photostat certified copy of this order be made available to the parties upon compliance of usual formalities.
( BHATTACHARYA, J.) ( DR. SAMBUDDHA CHAKRABARTI, J.) Rsg AR(CR)