Principal Commissioner Of Income Tax , Internationa Taxation v. Outotec Ovj

OD-5

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction (Income tax) ORIGINAL SIDE ITAT 82 of 2018 IA No.GA 1 of 2018 (Old No.GA 730 of 2018), GA 2 of 2018 (Old No.GA 732 of 2018) PRINCIPAL COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION AND TRANSFER PRICING -VersusOUTOTEC OYJ

BEFORE:

The Hon'ble JUSTICE T. S. SIVAGNANAM AND The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA Date : 11th November, 2021.

Appearance:

Mr. P.K. Bhowmik, Adv.

Mr. A. Ganguly, Adv.

...for the appellant.

Ms. Nilanjana Banerjee Pal, Adv.

...for the respondent.

Re.: IA No.GA 1 of 2018(Old No.GA 730 of 2018) The Court: This application has been filed to condone the delay of 147 days in filing the instant appeal.

Heard learned standing counsel appearing for the appellant and learned counsel appearing for the respondent assessee. We are satisfied with the reasons assigned in the affidavit filed in support of the petition. The delay in filing the instant appeal is condoned.

Re.: ITAT 82 of 2018 Heard Mr. Bhowmik, learned counsel appearing for the appellant. It is submitted by learned counsel for the respondent assessee that the assessee has availed the benefit of the waiver scheme and the matter has been settled and the entire tax arrears has been remitted. To substantiate such submission, learned counsel has produced a copy of form 5 dated 03.07.2020.

The appellant Revenue does not dispute the above factual position. Recording the said submission, the instant appeal stands closed and the substantial questions of law are left open. The appeal being ITAT 82 of 2018 stands disposed of. The stay application, accordingly, stands disposed of. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/s.pal.