National Plywood Industries Ltd. v. C. I. T. - Ii, Kolkata

OD - 15

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/3/2005 NATIONAL PLYWOOD INDUSTRIES LTD VS.

COMMISSIONER OF INCOME TAX-II, KOLKATA BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM A N D THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : February 22, 2022.

[Via Video Conference] Appearance :

Ms. Swapna Das, Adv.

... for the appellant The Court : We have heard Ms. Swapna Das, learned counsel for the appellant.

It is submitted that the proceedings are pending before the National Company Law Tribunal, Guwahati Bench and therefore, the learned counsel request time to get instruction in the matter. To be noted that the appeal is of 2005 vintage. Keeping in mind the direction of the Hon'ble Supreme Court to give preference to the old matter, a direction has been issued by this court and the department had taken steps to trace old case files and the same are listed periodically. In order to give advance notice to the counsel appearing for the parties, a warning list has been published. Despite

the same, the appellant has not made any arrangement to go ahead with the argument of this appeal. It is not clear as to what would be the impact of the order passed by the National Company Law Tribunal on the present proceedings, in any event, we do not propose to adjourn the matter any further.

In view of the above, the appeal is dismissed for nonprosecution. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH