This order dismisses ITA 43 of 2012 as not pressed because the appellant settled the dispute under the Direct Tax Vivad se Vishwas Scheme, 2020, with the respondent authority.
Appellate proceedings under ITA 43 of 2012 dismissed as not pressed. Bank guarantee ordered to be returned within 10 days.
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OD-1
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
IA No. GA/2/2023 In ITA 43 of 2012
PROBIR ROY
-VS-
COMMISSIONER OF INCOME TAX, KOLKATA – XVII
BEFORE:
The Hon'ble JUSTICE I. P. MUKERJI
The Hon'ble JUSTICE BISWAROOP CHOWDHURY Date : 16th JUNE, 2023.
Appearance: Mr. Pijush Kanti Roy, Adv. Mr. Vishwarup Acharyya, Adv. …for the appellant/applicant.
Mr. Prithu Dudheria, Adv. ..for the respondent.
The Court : Mr Pijush Kanti Roy, learned advocate for the appellantpetitioner submits that the disputes between the parties have been settled under the Direct Tax Vivad se Vishwas Scheme for settlement under Vivad se Vishwas Act, 2020 (Act III of 2020) and the Rules framed thereunder.
Mr. Prithu Dudheria, learned advocate for the respondent, confirmed this position.
In that view of the matter, Mr. Roy submits on instructions that his client is not desirous of prosecuting this appeal (ITA 43 of 2012).
Accordingly, the same is dismissed as ‘not pressed’.
The bank guarantee furnished by the appellant with the respondent authority pursuant to the order dated 28.3.2012 of a division bench of this court may be returned to the petitioner within 10 (ten) days of communication of this order.
This application ( IA No.GA/2/2023) is, accordingly, disposed of.
(I. P. MUKERJI, J.)
(BISWAROOP CHOWDHURY, J.)
cs.
1 issue framed by the court
Whether the income tax appeal under ITA No. 43 of 2012 should be dismissed as not pressed given the settlement of disputes under the Direct Tax Vivad se Vishwas Scheme.
1 provisions across 1 enactments
Probir Roy
Commissioner of Income Tax, Kolkata – XVII
I. P. Mukerji
Biswaroop Chowdhury
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
