Ita/4/2021 Principal Commissioner Of Income Tax Central 1, Kolkata v. Shri Jai Kumar Kankaria

OD–2 (Suppl.) IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/4/2021PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1, KOLKATAVS.SHRI JAI KUMAR KANKARIA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 20[th] December, 2022 Appearance :Mr. Prithu Dudhoria, Adv.…for appellantMr. Avra Mazumder, Adv.…for respondent The Court : - This appeal filed by the revenue is directed against the order passedby the Income Tax Appellate Tribunal, Kolkata Bench. The learned Advocate appearingfor the respondent/assessee submitted that assessee has availed the benefit of Vivad SeVishwas Scheme and Form-5 has been issued to the assessee dated 1[st] March, 2022. In the light of the same, the appeal need not be proceeded further and the samestands disposed of on the ground that respondent/assessee has availed the benefit ofthe said scheme and consequently substantial questions of law suggested are left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)