ORIENT INDUSTRIAL CORPORATION vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 35 KOLKATA AND ANR
What did the High Court hold?
The High Court at Calcutta dismissed the appeal as withdrawn. The Court noted the submission by the assessee's learned advocate that the appellant had availed the benefit of the Vivad Se Vishwas Scheme and Form-2 had been issued. The assessee had also provided a letter requesting the withdrawal of the appeal. The Court directed the Department to proceed further for the issuance of Form-3. Crucially, the substantial questions of law, which had been admitted for consideration, were left open, meaning they were not decided on merits.
What were the facts?
The appellant, Orient Industrial Corporation, filed an appeal before the High Court at Calcutta against an order or action by the Assistant Commissioner of Income Tax, Circle 35 Kolkata and another. The appeal was admitted for consideration of substantial questions of law. During the pendency of the appeal, the assessee availed the benefit of the Vivad Se Vishwas Scheme, and Form-2 was issued. The assessee subsequently submitted a letter requesting the withdrawal of the appeal.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn, given the assessee's availing of the Vivad Se Vishwas Scheme and subsequent request for withdrawal. Assessee's contention: The assessee, having availed the Vivad Se Vishwas Scheme and received Form-2, has requested the withdrawal of the appeal. The assessee relies on the letter addressed to their advocate for this request. Revenue's contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the appeal.
AI-generated summary — verify with the full judgment below
OD-2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INICOME TAX] ORIGINAL SIDE
ITA/37/2024
ORIENT INDUSTRIAL CORPORATION VS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 35 KOLKATA AND ANR.
BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 10th June, 2025. Appearance:- Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. … for the appellant.
Mr. Prithu Dudhoria, Adv. … for the respondent.
The Court : It is submitted by the learned Advocate appearing for the appellant/assessee that the appellant has availed the benefit of Vivad Se Vishwas Scheme and Form-2 has already been issued. The assessee has given a letter addressed to the learned Advocate appearing for the appellant requesting for withdrawal of this appeal. Let the letter be placed on record. The appeal stands dismissed as withdrawn and the Department is directed to proceed further for issuance of Form-3. The substantial questions of law, which were admitted for consideration, are left open.
(T.S. SIVAGNANAM) CHIEF JUSTICE
(CHAITALI CHATTERJEE (DAS), J.)
mg/sm.
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