Principal Commissioner Of Income Tax Central 1 Kolkata v. Shri Jai Kumar Kankaria

OD-2 (Suppl.)

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/4/2021 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1, KOLKATA VS.

SHRI JAI KUMAR KANKARIA BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 20th December, 2022 Appearance :

Mr. Prithu Dudhoria, Adv.

...for appellant Mr. Avra Mazumder, Adv.

...for respondent The Court : - This appeal filed by the revenue is directed against the order passed by the Income Tax Appellate Tribunal, Kolkata Bench. The learned Advocate appearing for the respondent/assessee submitted that assessee has availed the benefit of Vivad Se Vishwas Scheme and Form-5 has been issued to the assessee dated 1st March, 2022. In the light of the same, the appeal need not be proceeded further and the same stands disposed of on the ground that respondent/assessee has availed the benefit of the said scheme and consequently substantial questions of law suggested are left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.