National Plywood Industries Ltd v. Commissioner Of Income Tax-Ii, Kolkata

OD – 15 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/3/2005 NATIONAL PLYWOOD INDUSTRIES LTDVS.COMMISSIONER OF INCOME TAX-II, KOLKATA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAMA N DTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : February 22, 2022. [Via Video Conference] Appearance :Ms. Swapna Das, Adv.… for the appellant The Court : We have heard Ms. Swapna Das, learned counsel forthe appellant. It is submitted that the proceedings are pending before theNational Company Law Tribunal, Guwahati Bench and therefore, thelearned counsel request time to get instruction in the matter. To be noted that the appeal is of 2005 vintage. Keeping in mindthe direction of the Hon’ble Supreme Court to give preference to theold matter, a direction has been issued by this court and thedepartment had taken steps to trace old case files and the same arelisted periodically. In order to give advance notice to the counselappearing for the parties, a warning list has been published. Despite the same, the appellant has not made any arrangement to go aheadwith the argument of this appeal. It is not clear as to what would bethe impact of the order passed by the National Company Law Tribunalon the present proceedings, in any event, we do not propose toadjourn the matter any further. In view of the above, the appeal is dismissed for non-prosecution. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH