PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. WEST BENGAL AGRO INDUSTRIES CORPORATION LTD.

PDF · subscribers
ITA/45/2020HC CalcuttaWBCHCO000349202004 January 2021Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE MD. NIZAMUDDIN1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the appeal filed by the Revenue is infructuous. This decision was based on the submission by the assessee's counsel that the dispute has been settled under the Vivad se Vishwas Act, 2020, and the tax amount has been deposited. Consequently, the appeal was dismissed as infructuous. The Tribunal explicitly stated that the substantial questions of law were left open. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-12, Kolkata (Revenue) against an order related to Smt. Reshmi P. Loyalka (Assessee). The specific assessment year(s) and the original order or authority are not detailed in this judgment. The procedural history indicates that the assessee has settled the dispute under the Vivad se Vishwas Act, 2020, and the tax amount has been deposited. The appeal was heard through video conferencing.

What were the issues?

The Tribunal had to decide whether the appeal filed by the Revenue should be dismissed. The primary issue arose from the assessee's submission that the dispute has been settled under the Vivad se Vishwas Act, 2020, and the tax has been paid. The Revenue's contentions are not recorded in the judgment. The question of law is implicitly whether the appeal remains maintainable after the settlement under the Vivad se Vishwas Act, 2020.

AI-generated summary — verify with the full judgment below

Serial No. OD – 5 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/45/2020 IA NO: GA/1/2020 GA/2/2020 (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA ….Appellant(s) Through: Mr. P. K. Bhowmick(VC), Mr. Asok Bhowmik, Advocates V/s SMT. RESHMI P. LOYALKA ….Respondent(s) Through: Mr. Avra Mazumdar, Ms. Riya Bhattacharjee, Mr. Sumit Jha, Advocates

Coram: HON’BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON’BLE JUSTICE RAJARSHI BHARADWAJ O R D E R 1. Learned counsel for the assessee submitted that the dispute in the present appeal has been settled by the respondent-assessee under the Vivad se Vishwas Act, 2020 and the amount of tax has already been deposited. 2. In view of the aforesaid stand taken by learned counsel for the assessee, the present appeal is dismissed as infructuous, leaving the substantial questions of law open. KOLKATA RAJARSHI BHARADWAJ (RAJESH BINDAL) 27.09.2021 (JUDGE) CHIEF JUSTICE (ACTING) sm/s.kumar

Recent GST High Court judgments

Search GST case law →