M/S A.R. STANCHEM (P) LTD. vs. THE PRINCIPAL COMMISSIONER OF INCOEM TAX CENTRAL (1) KOLKATA
What did the High Court hold?
The High Court noted the submission by the learned Advocate for the appellant that the assessee has availed the benefit of the Vivad Se Vishwas Scheme and Form-2 has been issued. The assessee has also provided a letter requesting the withdrawal of the appeal. The Court directed the letter to be placed on record. Consequently, the appeal was dismissed as withdrawn. The Department was directed to proceed further for the issuance of Form-3. The substantial questions of law, which were admitted for consideration, were left open.
What were the facts?
The appellant, M/s. A.R. Stanchem Private Limited, filed an appeal before the High Court at Calcutta. The respondent is The Principal Commissioner of Income Tax, Central(1) Kolkata. The appeal was admitted for consideration of substantial questions of law. During the pendency of the appeal, the assessee availed the benefit of the Vivad Se Vishwas Scheme, and Form-2 was issued. The assessee subsequently addressed a letter to their advocate requesting the withdrawal of the appeal.
What were the issues?
The appeal was admitted for consideration of substantial questions of law. However, the judgment does not explicitly state what these questions were. The primary issue before the Court was the assessee's request to withdraw the appeal. The assessee argued that they have availed the benefit of the Vivad Se Vishwas Scheme and have been issued Form-2, and therefore, they wish to withdraw the appeal. The revenue's contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
OD-1 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INICOME TAX] ORIGINAL SIDE
ITA/9/2024
M/S. A.R. STANCHEM PRIVATE LIMITED VS THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL(1) KOLKATA
BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 10th June, 2025. Appearance:- Mr. Saumya Kejriwal, Adv. Ms. Ananya Rath, Adv. Mr. Navin Mittal, Adv. … for the appellant.
Mr. Vipul Kundalia, Sr. Adv. Mr. Prithu Dudhoria, Adv. … for the respondent.
The Court : It is submitted by the learned Advocate appearing for the appellant/assessee that the appellant has availed the benefit of Vivad Se Vishwas Scheme and Form-2 has already been issued. The assessee has given a letter addressed to the learned Advocate appearing for the appellant requesting for withdrawal of this appeal. Let the letter be placed on record. The appeal stands dismissed as withdrawn and the Department is directed to proceed further for issuance of Form-3. The substantial questions of law, which were admitted for consideration, are left open.
(T.S. SIVAGNANAM) CHIEF JUSTICE
(CHAITALI CHATTERJEE (DAS), J.)
mg/sm.
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