M/S DEY ENGINEERING WORKS vs. THE INCOME TAX OFFICER ,WARD NO 48(4) KOLKATA

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ITA/33/2019HC CalcuttaWBCHCO004851201502 February 2021Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal permitted the appellant to withdraw the present appeal. The reasoning was based on the appellant's submission that they intended to pursue settlement of disputes under the Vivad Se Vishwas Scheme, 2020, and the respondent's lack of objection. The Tribunal granted liberty to the appellant to move an application for settlement of disputes under the aforementioned scheme. No finding was made on the merits of the original appeal, and no issue was left undecided as the appeal itself was withdrawn. The operative direction was to permit the withdrawal of the appeal.

What were the facts?

The appellant, M/s Dey Engineering Works, filed an appeal before the High Court at Calcutta (Original Side) being ITA/33/2019. The appeal was against an order or action by the Income Tax Officer, Ward No 48 (4), Kolkata. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal is also not detailed. The present order pertains to an interlocutory application (I.A. No. GA/5/2021) filed in the appeal.

What were the issues?

The Tribunal had to decide whether to permit the appellant to withdraw the present appeal. The appellant's contention was that they wished to withdraw the appeal with liberty to file an application before the competent authority for settlement of disputes under the Vivad Se Vishwas Scheme, 2020. The respondent (Income Tax Officer) did not object to this request. No specific question of law or mixed law and fact was framed by the Tribunal, as the matter was resolved based on the parties' submissions.

AI-generated summary — verify with the full judgment below

Serial No. OD - 50 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) I.A. NO. GA/5/2021 ITA/33/2019 (Through Video Conferencing) M/S DEY ENGINEERING WORKS ….Appellant(s) Through : Mr. Anil Dugar with Mr. Rajarshi Chatterjee, Advocates V/s THE INCOME TAX OFFICER, WARD NO 48 (4) KOLKATA ….Respondent(s) Through : Mr. Suniti Kumar Chatterjee, Advocate Coram : HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MR. JUSTICE ANIRUDDHA ROY, JUDGE O R D E R 1. Learned counsel for the appellant submits that he may be permitted to withdraw the present appeal with liberty to file application before the competent authority for settlement of disputes in terms of Vivad Se Vishwas Scheme, 2020.

2 2. Learned counsel for the respondent does not have any objection. 3. After hearing learned counsel for the parties, the present appeal is permitted to be withdrawn with liberty to the appellant to move application for settlement of disputes in terms of Vivad Se Vishwas Scheme, 2020. KOLKATA (ANIRUDDHA ROY) (RAJESH BINDAL) 02.02.2021 JUDGE JUDGE SG/sp3.

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