Commissioner Of Income Tax,Central-I v. M/S. Maithan Allows Limited

ITA/54/2012 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (Income Tax)ORIGINAL SIDE COMMISSIONER OF INCOME TAX,CENTRAL-I, -Versus- M/S. MAITHAN ALLOWS LIMITED BEFORE :THE HON’BLE JUSTICE SURYA PRAKASH KESARWANIAndTHE HON’BLE JUSTICE RAJARSHI BHARADWAJDate : 12[th] December, 2023 Appearance:Mr. Aryak Dutt, Adv.…for the appellant Mr. Saumya Kejriwal, Adv.Ms. Ananya Rath, Adv....for the respondent. The Court : Heard learned counsel for theappellant/Income Tax Department and the learned counsel for therespondent.Pursuant to our order dated 28[th] November, 2023, learnedcounsel for the appellant states that fresh appeal was filed asa common appeal against the impugned order of the Tribunal forthe assessment years 2002-03, 2003-04, 2004-05, 2005-06 and2006-07. He states that in three assessment years, tax effectis below the limit prescribed for filing of appeal by Circular No.17/2019 dated 8[th] August, 2019. For rest of the two assessment years, the assessee opted for Direct Taxes Vivad-se-Viswas Scheme and has got settled the matter. He, therefore,submits that this appeal deserves to be dismissed. Learned counsel for the respondent does not dispute theabove factual position and states that in view of thestatements made by learned counsel for the appellant, theappeal deserves to be dismissed. In view of the aforesaid, the appeal is dismissed forthe assessment years in which the tax effect is below the limitas prescribed by the aforesaid circular and is also dismissedfor the rest of the assessment years as infructuous. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.