Chandra Sekher Shil vs. Principal Chief Commissioner Kolkata South And Ors
Original PDF →Facts
The appellant, Shri Chandra Sekher Shil, had filed an appeal before the Calcutta High Court. The Division Bench, by an order dated October 18, 2024, extended the time for the appellant to approach the appellate authority and directed a payment of Rs. 15,000/- to the Calcutta High Court Legal Services Committee. The appellant then filed a Special Leave Petition before the Supreme Court, which was dismissed on November 5, 2024. The Supreme Court had extended the compliance time for the Division Bench's direction by one week to allow the appellant to file the statutory appeal. The current proceedings note that no one appeared for the appellant, and it is unknown if the amount was paid or the appeal was filed.
Held
The Court held that in the absence of the appellant and without knowledge of compliance with the directions, no further orders were necessary. The appeal was disposed of in terms of the earlier order of the Division Bench, which had merged with the order of the Supreme Court. The reasoning was based on the procedural history, including the dismissal of the Special Leave Petition by the Supreme Court and the lack of appearance by the appellant in the current proceedings. The operative direction was to dispose of the appeal as per the earlier order.
Key Issues
1. Whether the appeal before the Division Bench of the Calcutta High Court stands disposed of in terms of the earlier order, which has merged with the order of the Supreme Court, given the non-appearance of the appellant and the lack of information regarding compliance with the directions. The respondents, represented by Mr. Tapan Bhanja, argued that since the appellant did not appear and there was no information about compliance, no further orders were required, and the appeal should be disposed of as per the previous order, which had merged with the Supreme Court's order. The judgment does not record any arguments from the appellant's side.
AI-generated summary — verify with the full judgment below
2025 Item No.6 PG/KS Ct. No.1 M.A.T. 1994 of 2024 With I.A. No. CAN 1 of 2024
Shri Chandra Sekher Shil Versus Principal Chief Commissioner, Kolkata South, CGST & CX Commissionerate & Ors. Mr. Kaushik Dey Mr. Tapan Bhanja ……….For the Respondents
The present appeal was disposed of by order dated 18th October, 2024 by extending the time stipulated by the learned Single Bench for approaching the appellate authority and directing the appellant to pay a sum of Rs.15,000/- to the Calcutta High Court Legal Services Committee.
The appellant filed a Special Leave Petition before the Hon’ble Supreme Court in Special Leave to Appeal (C) No.25757/2024, which was dismissed by order dated 5th November, 2024. The Hon’ble Supreme Court had extended the time for compliance of the direction of the Division Bench by a further period of one week to enable the appellant to file the statutory appeal.
None appears for the appellant and, therefore, we are not aware as to whether the amount was paid and whether the appeal was preferred before the appellate authority or not.
2
In such circumstances, no further orders are required to be passed and the appeal stands disposed of in terms of the earlier order, which has merged with the order passed by the Hon’ble Supreme Court.
(T.S SIVAGNANAM) CHIEF JUSTICE (CHAITALI CHATTERJEE (DAS), J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.