Calcutta High Court
Principal Commissioner Of Income Tax-5 vs Pramod Kumar Saraf on 7 March, 2025
Author: T.S. Sivagnanam
Bench: T.S. Sivagnanam
1
OD-3
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
ITAT/295/2024
IA NO: GA/1/2025
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
VS
PRAMOD KUMAR SARAF
BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
Date : 7th March, 2025
Appearance :
Mr. Smarajit Roychowdhury, Adv.
Mr. Prithu Dudhoria, Adv.
...for appellant
Mr. S.M. Surana, Adv.
Mr.Bhaskar Sengupta, Adv.
...for respondent
The Court : This appeal filed by the revenue under Section 260A of the
Income Tax Act, 1961 (the Act) is directed against the order dated August 28,
2024 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata
(Tribunal) in I.T.A No. 683/Kol/2024, for the assessment year 2014-15.
We have heard Mr. Smarajit Roychowdhury, learned standing counsel
appearing for the appellant and Mr. S.M. Surana, learned counsel appearing
for the respondent.
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Learned counsel appearing for the respondent/assessee submitted that
the assessee has opted for settlement under the Direct Tax Vivad se Vishwas
Scheme, 2014 and an application has been filed on 18 th January, 2025.
In the light of the same, this appeal stands disposed of as no further
orders are required in the matter and the substantial questions of law
suggested are left open.
In the event the application filed by the assessee under the Scheme is
not accepted, then liberty is granted to the either-side to seek for restoration of
this appeal to be heard and decided on merits.
The stay application being IA No: GA/1/2025 also stands disposed of.
(T.S. SIVAGNANAM, C.J.)
(CHAITALI CHATTERJEE (DAS), J.)
SN/SM.
AR(CR)