M/S. TATA TEA LIMITED vs. COMMISSIONER OF INCOME TAX, KOLKATA-II & ORS.

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ITA/53/2010HC CalcuttaWBCHCO000712201012 February 2021Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court at Calcutta (Original Side) allowed the appellant's request to withdraw the appeal. The Court noted that the appellant had approached the competent authority for settlement of disputes under the Vivad Se Vishwas Scheme, 2020. Consequently, the appeal was dismissed as withdrawn. The Court granted the appellant liberty to pursue their application before the competent authority under the aforementioned scheme. No other issues were decided, and no substantive legal principles were established or applied in this order.

What were the facts?

The appellant, M/s. TATA TEA LIMITED, filed an appeal before the High Court at Calcutta (Original Side) against an order or action by the Commissioner of Income Tax, Kolkata-II & Ors. The assessment year(s) and the specific order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of this appeal. The amount in dispute is not stated. The appeal was heard on 12.02.2021.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the Court was the appellant's request to withdraw the appeal. The appellant's contention was that they had approached the competent authority for settlement of disputes under the Vivad Se Vishwas Scheme, 2020, and therefore, wished to withdraw the present appeal. The revenue did not present any arguments as they were represented by 'None'.

AI-generated summary — verify with the full judgment below

Serial No. OD - 19 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/53/2010 (Through Video Conferencing) M/s. TATA TEA LIMITED ………….Appellant(s) Through : Ms. Nilanjana Banerjee Pal, Advocate (VC) v/s COMMISSIONER OF INCOME TAX, KOLKATA-II & ORS. ………….Respondent(s) Through : None 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 submitted that she may be permitted to withdraw the present appeal as the appellant has approached the competent authority for settlement of disputes under the Vivad Se Vishwas Scheme, 2020. 2. The appeal is dismissed as withdrawn with liberty to the appellant to pursue the application before the competent authority. KOLKATA (ANIRUDDHA ROY) (RAJESH BINDAL) 12.02.2021 JUDGE JUDGE SN/TO.

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