Harshita Chhawchharia v. Commissioner Of Income Tax,Kolkata-20

ITA/3/2021 IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE HARSHITA CHHAWCHHARIA -Versus- COMMISSIONER OF INCOME TAX,KOLKATA-20 Appearance:Mr. Indranil Banerjee, Adv....for the appellant.Mr. Tilak Mitra, Adv....for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 7[th] June, 2022.The Court : This appeal filed by the assessee underSection 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity)is directed against the order dated March 27, 2019 passed by theIncome Tax Appellate Tribunal, “D” Bench, Kolkata in ITANo.659/Kol/2013 for the assessment year 2009-10.The assessee has raised the following substantialquestion of law for consideration: i)Whether, on a true and proper interpretation ofSection 254 of the Act read with Rule 24 of theAppellate Tribunal Rules, the Tribunal was justifiedin law in dismissing the appeal filed by theappellant solely on the ground of non-appearanceinstead of deciding the same on merits ? We have heard Mr. Indranil Banerjee, learned Advocateappearing for the appellant/assessee and Mr. Tilak Mitra, learnedstanding counsel for the respondent/revenue.The learned Advocate appearing for the appellant/assesseehas circulated a letter stating that the appellant/assessee hasavailed the settlement scheme and Form-3 has been issued by thecompetent authority. It is further submitted that till date thefinal discharge certificate has not been issued to the assesseeand, therefore, the learned Advocate would submit that leave maybe granted to the appellant to withdraw this appeal and, in theevent, the settlement does not fall through, liberty may begranted to restore the appeal in the file of this Court. We haveheard Mr. Mitra on the above submission.In the light of the stand taken by the appellant, theabove appeal (ITA/3/2021) stands dismissed as withdrawn withliberty to the appellant to restore the appeal in the event thesettlement process does not fall through. While seeking forrestoration, the Registry shall not insist upon any application for condonation of delay but as and when the application forrestoration is filed, the same shall be listed for hearing.Consequently, the substantial question of law is leftopen. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/As.