BANSAL BROTHERS (P) LTD. vs. COMMISSIONER OF INCOME TAX, KOLKATA-II

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ITA/25/2010HC CalcuttaWBCHCO000344201027 July 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission by the appellant's counsel that the assessee had availed the benefit of the Vivad Se Vishwas scheme and that Form V was issued on February 28, 2022. Based on the assessee's request to withdraw the appeal, the Court ordered the appeal to be dismissed as withdrawn. The substantial questions of law that were suggested for the appeal were expressly left open and not decided on merits. No specific reasoning beyond the assessee's withdrawal due to the Vivad Se Vishwas scheme was provided for the dismissal.

What were the facts?

The assessee, Bansal Brothers (P) Ltd., filed an appeal before the High Court at Calcutta against an order passed by the Income Tax Appellate Tribunal, Kolkata. The appeal was filed for an assessment year not specified in the judgment. The procedural history leading to this appeal is not detailed. The appellant's counsel informed the Court that the assessee had availed the benefit of the Vivad Se Vishwas scheme, and Form V was issued on February 28, 2022. Consequently, the appellant sought to withdraw the appeal.

What were the issues?

1. Whether the appeal, having been withdrawn by the assessee due to availing the Vivad Se Vishwas scheme, should be dismissed as withdrawn. (Question of law) Contentions: Assessee: The assessee sought to withdraw the appeal as they had opted for and received the benefit under the Vivad Se Vishwas scheme, evidenced by the issuance of Form V on February 28, 2022. Revenue: The judgment does not record any specific contentions from the revenue regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

O - 89 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/25/2010 BANSAL BROTHERS (P) LTD. VS. COMMISSIONER OF INCOME TAX, KOLKATA - II BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 27th July, 2022 Appearance : Mr. Swapna Das, Adv. Mr. Siddhartha Das, Adv., ….for appellant Mr. Prithu Dhudheria, Adv… For respondent. The Court : This appeal filed by the assessee is directed against the order passed by the Income Tax Appellate Tribunal, Kolkata. The learned Advocate for the appellant submitted that the appellant has availed benefit of Vivad Se Vishwas scheme and form V has been issued on 28th February 2022. Therefore, it is submitted that the appellant seeks to withdraw this appeal. Accordingly, the appeal stands dismissed as withdrawn. The substantial questions of law suggested are left open. (T.S. SIVAGNANAM, J.)

(BIVAS PATTANAYAK, J.) Pkd/GH

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