PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. SHRI JAI KUMAR KANKARIA

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ITA/4/2021HC CalcuttaWBCHCO001975201820 December 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the assessee had availed the benefit of the Vivad Se Vishwas Scheme and that Form-5 had been issued to the assessee on March 1, 2022. In light of this, the Court held that the appeal need not be proceeded further. The appeal was disposed of on the ground that the assessee had availed the benefit of the scheme. Consequently, the substantial questions of law that were suggested were left open, meaning they were not decided on merits. No specific operative directions were issued other than disposing of the appeal.

What were the facts?

This appeal was filed by the Principal Commissioner of Income Tax, Central 1, Kolkata (the revenue) against an order passed by the Income Tax Appellate Tribunal, Kolkata Bench. The assessment year(s) are not specified in the provided text. The respondent/assessee, Shri Jai Kumar Kankaria, had availed the benefit of the Vivad Se Vishwas Scheme. A Form-5 was issued to the assessee on March 1, 2022, in relation to this scheme. The appeal was listed before the High Court at Calcutta, Original Side.

What were the issues?

1. Whether the appeal filed by the revenue should be proceeded with, given that the assessee has availed the benefit of the Vivad Se Vishwas Scheme. (Mixed question of law and fact) The revenue argued that the appeal should be dismissed as the assessee has opted for the Vivad Se Vishwas Scheme, which would render the appeal infructuous. The assessee contended that due to availing the Vivad Se Vishwas Scheme and the issuance of Form-5, the appeal need not be further pursued, and the substantial questions of law should be left open.

AI-generated summary — verify with the full judgment below

OD–2 (Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/4/2021 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1, KOLKATA VS. SHRI JAI KUMAR KANKARIA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 20th December, 2022 Appearance : Mr. Prithu Dudhoria, Adv. …for appellant Mr. Avra Mazumder, Adv. …for respondent The Court : - This appeal filed by the revenue is directed against the order passed by the Income Tax Appellate Tribunal, Kolkata Bench. The learned Advocate appearing for the respondent/assessee submitted that assessee has availed the benefit of Vivad Se Vishwas Scheme and Form-5 has been issued to the assessee dated 1st March, 2022. In the light of the same, the appeal need not be proceeded further and the same stands disposed of on the ground that respondent/assessee has availed the benefit of the said scheme and consequently substantial questions of law suggested are left open. (T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.) Pkd/GH.

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