Calcutta High Court
Principal Commissioner Of Income Tax vs Ramnagar Pachwai & C.S.(S) Shop (Pan ... on 31 July, 2018
Author: Aniruddha Bose
Bench: Aniruddha Bose, Amitabha Chatterjee
ORDER SHEET GA No.1139 of 2017
ITAT No.128 of 2017
GA No.1138 of 2017
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [Income Tax]
ORIGINAL SIDE
PRINCIPAL COMMISSIONER OF INCOME TAX, ASANSOL.
Versus
RAMNAGAR PACHWAI & C.S.(S) SHOP (PAN AACFR8748L).
BEFORE:
The Hon'ble JUSTICE ANIRUDDHA BOSE
The Hon'ble JUSTICE AMITABHA CHATTERJEE Date : 31st July, 2018.
Mr. S. Mukherjee, Adv.
..for Appellant.
The Court:-There is a delay of 79 days in filing the appeal. GA No.1138 of 2017 is an application for condonation of delay.
Mr.Mukherjee, learned counsel appearing for the Revenue, however, submits that the appeal involves three assessment years and the tax effect of each assessment years is below Rs.50 lakhs.
In such circumstances, referring to circular no.3 of 2018 issued by the Central Board of Direct Taxes dated 11th July, 2018, he does not want to press the appeal. The appeal is, accordingly, dismissed as not pressed. We, accordingly, dismiss the application for condonation of delay along with stay application.
No order as to costs.
(ANIRUDDHA BOSE, J.) (AMITABHA CHATTERJEE, J.) nm