Ita/82/2018 Of Commissioner Of Income Tax, Kolkata -Ii, Kolkata v. M/S. Tea Promoters (India) Pvt. Ltd

OD-15 ITA/82/2018 IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE COMMISSIONER OF INCOME TAX,KOLKATA-II, KOLKATA -Versus-M/S. TEA PROMOTERS (INDIA) PVT.LTD. Appearance:Mr. Debasish Chowdhury, Adv.Mr. Soumen Bhattcharyya, Adv....for the appellant. Mr. Mahaveer Jain, Adv.Mr. Avra Majumdar, Adv....for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 20[th] January, 2022. The Court : This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) isdirected challenging the order dated 23[rd] November, 2012 passed bythe Income Tax Appellate Tribunal, “A” Bench, Kolkata (the‘Tribunal’ in short) in ITA/1189/Kol/2008 for the assessment year2005-06. The revenue has raised the following substantial questions of law: (i)Whether on the facts and in the circumstancesof the case the Income Tax, Appellate Tribunalerred in law in deleting the disallowance ofthe claim of deduction of Rs.3,40,13,592/-made by the assessee under section 10B of theIncome Tax Act, 1961 ? (ii)Whether processing of tea can be considered asmanufacturing for the purpose of Section10A/10B of the Income Tax, 1961 for theAssessment Year 2005-06 when the “Processing”has been deleted fro the definition ofmanufacturing w.e.f. 01.04.2001 ?manufacturing for the purpose of Section10A/10B of the Income Tax, 1961 for theAssessment Year 2005-06 when the “Processing”has been deleted fro the definition ofmanufacturing w.e.f. 01.04.2001 ? Whether the impugned order is bad, arbitrary,illegal perverse and the same is nothing but atotal non-application of mind of the concernedrespondent and the same is liable to be setaside and/or quashed ? (iii) We have heard Mr. Debasish Chowdhury, learned counsel forthe appellant/revenue and Mr. Mahaveer Jain, learned counsel forthe respondent/assessee. It is submitted by the learned counsel for the respondentthat the assessee has availed the benefit of Vivad-se-ViswasScheme and Form No.4 has been issued on 1[st] October, 2021. In the light of the same, this appeal need not beproceeded further and the appeal stands disposed of on the groundthat the assessee has availed the benefit of Vivad-se-Viswas Scheme. Consequently, the substantial questions of law are leftopen. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.Das