Paradise Vyapaar Pvt. Ltd v. Commissioner Of Income Tax,Kolkata-Iii

OD-9 ITAT/56/2016 IA No.GA/1/2016 (Old No.GA/134/2016) IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE PARADISE VYAPAAR PVT. LTD. -Versus- COMMISSIONER OF INCOME TAX,KOLKATA-III Appearance:Mr. Somak Basu, Adv....for the appellant.Ms. Smita Das De, Adv....for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE BIVAS PATTANAYAK Date : 15[th] July, 2022.The Court : This appeal filed by the revenue underSection 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity)is directed against the order dated 10[th] August, 2015 passed by theIncome Tax Appellate Tribunal, Kolkata, “B” Bench, Kolkata in ITANo.1664/Kol/2013 for the assessment years 2008-09. We have heard Mr. Somak Basu, learned counsel for the appellant/assessee and Ms. Smita Das De, learned standing counselappearing for the respondent/revenue. The learned Advocate appearing for the appellant submitted that the assessee has availed the benefit of DirectTaxes Vivad se Viswas Scheme and Form-V has been issued to theassessee on 27[th] January, 2022. In the light of the same, the appeal filed by theassessee stands disposed of on the ground of the assessee havingavailed the benefit of the said Scheme. Consequently, the substantial questions of law assuggested by the assessee are left open. Consequently, the connected application for stay (IANo.GA/134/2016) also stands closed. (T.S. SIVAGNANAM, J.) (BIVAS PATTANAYAK, J.)