M/S.TEENLOK ADVISORY SERVICES PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, KOLKATA & ANR.

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ITA/68/2018HC CalcuttaWBCHCO000120201804 March 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 permitted the appellant to withdraw the present appeal. The reasoning provided is that the appellant intends to pursue its application under the Vivad Se Vishwas Scheme, 2020. The Court granted liberty to the appellant as prayed for. No specific issue was decided on merits, and the appeal was disposed of based on the appellant's request to withdraw.

What were the facts?

The appellant, M/s. Teenlok Advisory Services Pvt. Ltd., filed an appeal before the High Court at Calcutta (Original Side) against an order or action by the Deputy Commissioner of Income Tax, Circle-1 Kolkata, and another respondent. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal is also not detailed. The present order concerns an interlocutory application (IA NO.GA/2/2021) filed in the appeal.

What were the issues?

The Tribunal had to decide whether to permit the appellant to withdraw the present appeal. The appellant's contention was that it wished to pursue an application filed under the Vivad Se Vishwas Scheme, 2020. The judgment does not record any arguments from the revenue.

AI-generated summary — verify with the full judgment below

Serial No. OD - 4 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/68/2018 IA NO.GA/2/2021 (Through Video Conferencing) M/s. TEENLOK ADVISORY SERVICES PVT. LTD. ….Appellant(s) Through:Mr. Anil Dugar with Mr. Rajarshi Chatterjee, Advocates v/s DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1 KOLKATA & ANR. . ….Respondent(s) Through: Mr. D. Choudhury with Mr. Manabendranath Bandyopadhyay, Advocates 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 submits that he may be permitted to withdraw the present appeal as the appellant wishes to pursue the application filed by it under Vivad Se Vishwas Scheme, 2020. 2. This application is dismissed as withdrawn with liberty as prayed for. KOLKATA 04.03.2021 GH/As (ANIRUDDHA ROY) JUDGE (RAJESH BINDAL) JUDGE Bench ID - 174068

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