COMMISSIONER OF INCOME TAX, KOLKATA-II vs. M/S. HILLTOP HOLDINGS (I) LTD.

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ITA/134/2010HC CalcuttaWBCHCO001680201028 July 2025Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal on the ground that the respondent/assessee had availed the benefit of the Direct Tax Vivad se Vishwas Scheme. Consequently, the substantial questions of law raised by the revenue in the appeal were left open and not decided on merits. The operative direction was to dispose of the appeal based on the assessee's eligibility and benefit under the scheme. No specific finding was made on the merits of the ITAT's order or the substantial questions of law. The judgment does not record any issue expressly left undecided other than the substantial questions of law.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Kolkata-II (appellant/revenue) under Section 260A of the Income Tax Act, 1961, challenging an order dated August 31, 2009, passed by the Income Tax Appellate Tribunal (ITAT), Kolkata. The ITAT's order pertained to assessment years 2005-06 (ITA No.1248/Kol/2008) and 2004-05 (ITA No.1190/Kol/2008). The High Court noted that the Department was unable to trace the records of the appeal. The respondent/assessee, M/s. Hilltop Holdings (I) Ltd., submitted that it had availed the benefit of the Direct Tax Vivad se Vishwas Scheme, and the appropriate Forms, specifically Form 5, had been issued in its favour.

What were the issues?

1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, is maintainable given the assessee's availing of the Direct Tax Vivad se Vishwas Scheme. The revenue's contentions are not recorded as the appeal was disposed of on the ground of the scheme. The assessee contended that it has availed the benefit of the Direct Tax Vivad se Vishwas Scheme and has received the relevant Form 5, which renders the appeal infructuous. The assessee relied on the issuance of Form 5 under the scheme.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD-2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE

ITA/134/2010

COMMISSIONER OF INCOME TAX, KOLKATA-II VS M/S. HILLTOP HOLDINGS (I) LTD.

BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 28th July, 2025. Appearance : Mr. Aryak Dutt, Adv. Mr. Prithu Dudhoria, Adv. …for appellant.

Mr. Pratyush Jhunjhunwala, Adv. Mr. A. K. Dey, Adv….for respondent.

The Court :- Since the Department is unable to trace out the records of the appeal, Mr. A. K. Dey, learned Advocate for the respondent/assessee hands over one set of the stay petition which is taken on record. This appeal has been filed by the appellant/revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated 31st August, 2009 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata, in ITA No.1248/Kol/2008 for the assessment year 2005-06 and ITA No.1190/Kol/2008 for the assessment year 2004-05. The learned Advocate appearing for the respondent/assessee submitted that the assessee has availed the benefit of the Direct Tax Vidaad

2 Se Vishwas Scheme and appropriate Forms, more particularly Form 5, have been issued in favour of the respondent/assessee. In the light of the same, the appeal stands disposed of on the ground that the respondent/assessee has availed the benefit of the Scheme and the substantial questions of law raised by the revenue are left open.

. (T.S. SIVAGNANAM, CJ)

(CHAITALI CHATTERJEE (DAS), J.)

SM/pkd

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