AGARPARA JUTE MILLS LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-1, KOLKATA
What did the High Court hold?
The High Court allowed the assessee's request to withdraw the appeal. The reasoning was based on the assessee's letter dated July 22, 2025, indicating their availing of the Direct Tax Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn. The Court explicitly stated that the substantial questions of law suggested by the appellant were left open. The letter produced before the Court was ordered to be kept on record.
What were the facts?
The assessee, Agarpara Jute Mills Limited, filed an appeal under Section 260A of the Income Tax Act, 1961, before the High Court at Calcutta. The appeal challenged an order dated July 24, 2023, passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata, pertaining to the assessment year 2020-21. The revenue was represented by the Principal Commissioner of Income Tax-(Central)-1, Kolkata. The assessee's counsel circulated a letter seeking to withdraw the appeal.
What were the issues?
The High Court was to decide whether to permit the withdrawal of the appeal. The assessee's contention, as presented through their counsel, was that they wished to withdraw the appeal because they had availed the benefit of the Direct Tax Vivad Se Vishwas Scheme. The judgment does not record any specific arguments from the revenue regarding the withdrawal, other than their presence as the respondent.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD – 4
IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/52/2024
AGARPARA JUTE MILLS LIMITED VS PRINCIPAL COMMISSIONER OF INCOME TAX-(CENTRAL)-1, KOLKATA
BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE BIVAS PATTANAYAK Dated : 8th July, 2025
Appearance : Mr. Pratyush Jhunjhunwala, Adv. Ms. Sutapa Sinha, Adv. ..for the appellant. Mr. Prithu Dudhoria, Adv. …for respondent
The Court : This appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated July 24, 2023 passed by the Income Tax Appellate Tribunal, “A” - Bench, Kolkata (the Tribunal) in ITA No.47/Kol/2023 for the assessment year 2020-21. The learned Advocate appearing for the appellant/assessee has circulated a letter seeking leave to withdraw this appeal on the ground that the appellant/assessee has availed the benefit of the Direct Tax Vivad Se Vishwas Scheme. To the said effect, the appellant/assessee has addressed a letter to the learned Advocate for the appellant/assessee dated 22nd July, 2025.
In the light of the said submission and taking note of the letter dated 22nd July, 2025 given by the appellant/assessee to their learned advocate, this appeal is dismissed as withdrawn. Consequently, the substantial questions of law suggested by the appellant/assessee are left open. Let the letter dated 22nd July, 2025 produced before this Court be kept on record.
(T.S. SIVAGNANAM, CJ.)
(BIVAS PATTANAYAK, J.)
sm/pkd
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