Kanoria Chemicals Industries Ltd vs C.I.T. - Iv Kolkata
2022 Latest Caselaw 448 Cal/2

OD-1

                                IN THE HIGH COURT AT CALCUTTA
                               SPECIAL JURISDICTION (INCOME TAX)
                                         ORIGINAL SIDE

                                          ITA 187 of 2004

                              KANORIA CHEMICALS INDUSTRIES LTD.
                                                VS
                                      C.I.T. - IV KOLKATA

BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
              And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 11th February, 2022
                                                                                     Appearance:
                                                                         Mr. J.P. Khaitan, Sr. Adv.
                                                                          Ms. Swapna Das, Adv .
                                                                          Mr. Siddharth Das, Adv.
                                                                                ...for the appellant.

                                                                         Mr. P.K. Bhowmick, Adv.
                                                                             ...for the respondent.

The Court : We have heard Mr. J.P. Khaitan, learned senior counsel appearing

for the appellant and Mr. P.K. Bhowmick, learned senior standing counsel appearing

for the respondent.

The registry reports that the case file is not traceable as on date. It is

submitted that the appeal in ITA No.187 of 2004 was dismissed by judgement dated

19.10.2012. The appellant/assessee had filed a review application being GA No.13 of

2013 which was allowed by order dated 10.04.2013 by setting aside the judgment

dated 19.10.2012 passed in the appeal and restoring the appeal to the file of this

Court to be heard and decided afresh. It is submitted that the appeal was last listed

on 04.03.2020 and was adjourned till 18.03.2020.

The Registry is directed to trace the case file and if it is not traceable by the

next date, we may consider granting permission for reconstructing the papers.

List the matter on 28th February, 2022.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

s.pal/pkd.