NATIONAL PLYWOOD INDUSTRIES LTD. vs. C. I. T. - II, KOLKATA

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ITA/3/2005HC CalcuttaWBCHCO000116200522 February 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal for non-prosecution. The Court acknowledged the appellant's request for an adjournment due to proceedings before the National Company Law Tribunal but stated that it would not adjourn the matter any further. The Court noted the age of the appeal (from 2005) and the efforts made to list old matters. Despite the warning list being published, the appellant had not made arrangements to proceed with the arguments. The Court found it unclear what the impact of the National Company Law Tribunal's order would be on the present proceedings but decided not to grant any further adjournment.

What were the facts?

This is an appeal filed by National Plywood Industries Ltd. against an order of the Commissioner of Income Tax-II, Kolkata. The appeal, bearing ITA No. 3/2005, was filed in 2005. The matter was listed for hearing before the High Court at Calcutta, Original Side. The learned counsel for the appellant requested an adjournment, stating that proceedings are pending before the National Company Law Tribunal, Guwahati Bench, and sought time to obtain instructions. The Court noted that the appeal is of old vintage and despite efforts to list old matters, the appellant had not made arrangements to proceed with the arguments.

What were the issues?

1. Whether the appeal should be adjourned to obtain instructions regarding proceedings before the National Company Law Tribunal, Guwahati Bench. The appellant's counsel argued for an adjournment, citing pending proceedings before the National Company Law Tribunal and the need to get instructions. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

OD – 15 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/3/2005 NATIONAL PLYWOOD INDUSTRIES LTD VS. COMMISSIONER OF INCOME TAX-II, KOLKATA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : February 22, 2022. [Via Video Conference] Appearance : Ms. Swapna Das, Adv. … for the appellant The Court : We have heard Ms. Swapna Das, learned counsel for the appellant. It is submitted that the proceedings are pending before the National Company Law Tribunal, Guwahati Bench and therefore, the learned counsel request time to get instruction in the matter. To be noted that the appeal is of 2005 vintage. Keeping in mind the direction of the Hon’ble Supreme Court to give preference to the old matter, a direction has been issued by this court and the department had taken steps to trace old case files and the same are listed periodically. In order to give advance notice to the counsel appearing for the parties, a warning list has been published. Despite

2 the same, the appellant has not made any arrangement to go ahead with the argument of this appeal. It is not clear as to what would be the impact of the order passed by the National Company Law Tribunal on the present proceedings, in any event, we do not propose to adjourn the matter any further. In view of the above, the appeal is dismissed for non- prosecution. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH

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