M/S BISSESWARLALL MANNALAL AND SONS vs. PRINCIPAL COMMISSIONER OF INCOME TAX-12

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ITA/142/2019HC CalcuttaWBCHCO002433201923 April 2021Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that since the assessee had settled the dispute with the department and paid the entire amount of disputed tax under the Vivad se Vishwas Act, 2020, the present appeal filed by the Revenue was dismissed as withdrawn. The court explicitly stated that the substantial questions of law were left open, meaning the merits of the original ITAT order were not adjudicated upon. The operative direction was the dismissal of the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-3, Kolkata (Revenue) against an order dated February 19, 2018, passed by the Income Tax Appellate Tribunal (ITAT), 'A' Bench, Kolkata. The ITAT's order pertained to assessment years 2003-04 to 2009-10, consolidated in ITA Nos.2678 to 2682, 6308 and 6592/Mum/2012. The assessee, M/s. Britannia Dairy Private Limited, submitted that the entire disputed tax had been paid under the Vivad se Vishwas Act, 2020, and Form No. 5 had been issued. A communication dated January 6, 2021, from JCIT (OSD), Hqrs.-1, Kolkata, requesting withdrawal of the appeal was also referenced. The Revenue's counsel did not dispute these facts.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be dismissed as withdrawn, given the settlement of the dispute by the assessee under the Vivad se Vishwas Act, 2020. The assessee contended that the entire disputed tax had been paid and that a communication from the JCIT had requested the withdrawal of the appeal. The Revenue's counsel acknowledged these facts. The court was not asked to decide on the merits of the original ITAT order, but rather on the procedural consequence of the settlement under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

Serial No. OD - 01 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/142/2019 IA No: GA/1/2019 GA/2/2019 (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA ………….Appellant(s) Through : Mr. Debasish Chaudhuri, Advocate with Mr. Radha Mohan Roy, Advocate (VC) v/s M/s. BRITANNIA DAIRY PRIVATE LIMITED ………….Respondent(s)

Through : Mr. R. K. Murarka with Ms. Sutapa Roychowdhury, Advocates. Coram: HON’BLE MR. RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON’BLE MR. JUSTICE RAJARSHI BHARADWAJ, JUDGE O R D E R 1. The present appeal has been filed by the Revenue assailing the order dated February 19, 2018 passed by the Income Tax Appellate Tribunal ‘A’ Bench, Kolkata in ITA Nos.2678 to 2682, 6308 and 6592/Mum/2012 for the assessment years 2003-04 to 2009-10. 2. Learned counsel for the assessee submitted that he has already paid the entire amount of disputed tax while settling the dispute under Vivad se Vishwas Act, 2020. Even Form No.5 has been issued. He has also referred to a communication from JCIT (OSD), Hqrs.-1, Kolkata dated January 6, 2021 to the appellant for withdrawal of the appeal. 3. Learned counsel for the Revenue does not dispute the aforesaid facts.

2 4. As the assessee has already settled the dispute with the department and paid the amount of disputed tax, the present appeal is dismissed as withdrawn, however, leaving the substantial questions of law open. KOLKATA (RAJARSHI BHARADWAJ) (RAJESH BINDAL) 13.08.2021 JUDGE CHIEF JUSTICE (ACTING) akg/s.kumar

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