Commissioner Of Income Tax, Kolkata-Iii v. M/S. Fairluck Commercial Company Limited

OD-39 ITAT/107/2010

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, CENTRAL-III, KOLKATA -VersusM/S. FAIRLUCK COMMERCIAL COMPANY LTD.

Appearance:

Mr. S. N. Dutta, Adv.

...for the appellant.

Mr. A. K. Dey, Adv.

...for the respondent.

BEFORE:

The Hon'ble JUSTICE T.S. SIVAGNANAM -And- The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA Date : 14th February, 2022.

The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the 'Act' in brevity) is directed against the consolidated order dated 18th August, 2009 passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata (in short the 'Tribunal') in ITAT No.1491/Kol/2006 for the assessment year 2003-04.

We have heard Mr. S. N. Dutta, learned counsel appearing for the appellant/revenue and Mr. A.K. Dey, learned counsel for the respondent/assessee.

Learned counsel for the respondent/assessee submitted that the assessee has availed the benefit to Direct Tax Vivad-seVishwas Scheme and Form no.V has been issued to the assessee on 23rd December, 2021.

In the light of the subsequent development, the appeal need not be pursued by the appellant/revenue. Accordingly, the appeal stands disposed of and the substantial question of law, suggested before us, is left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.DasA/s.