Central vs Namokar Builders Pvt Ltd
2025 Latest Caselaw 1367 Cal/2

Calcutta High Court

Central vs Namokar Builders Pvt Ltd on 5 March, 2025

Author: T.S. Sivagnanam

Bench: T.S. Sivagnanam

                                       1




OD - 9
                        IN THE HIGH COURT AT CALCUTTA
                      Special Jurisdiction [Income Tax]
                                ORIGINAL SIDE


                                  ITAT/14/2025
                                  IA NO: GA/1/2025, GA/2/2025
                                   PRINCIPAL COMMISSIONER OF INCOME TAX
                                   CENTRAL 1, KOLKATA
                                      VS
                                  NAMOKAR BUILDERS PVT LTD

BEFORE :
THE HON'BLE CHIEF JUSTICE T.S. SIVAGNANAM
           And
THE HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
Date : 5th March, 2025
                                                               Appearance :
                                                       Mr. Tilak Mitra, Adv.
                                                   Mr. Prithu Dudheria, Adv.
                                                       ..for the appellant.

                                                Mr. Soumitra Choudhury, Adv.
                                                     Mr. Avra Mazumder, Adv.
                                                  Mr. Pranabesh Sarkar, Adv.
                                                        Ms. Alisha Das, Adv.
                                                         Ms. Elina Dey, Adv.
                                            Mr.Sourendra Nath Banerjee, Adv.
                                                        ...for the respondent.

The Court : This is an appeal filed by the revenue under

Section 260A of the Income Tax Act, 1961 (the Act) challenging

an order dated May 9, 2024 passed by the Income Tax Appellate

Tribunal, 'A' Bench, Kolkata in ITA/762/Kol/2022 for the

assessment year 2013-14.

We have heard Mr. Prithu Dudheria, learned senior standing

counsel for the appellant/revenue and Mr. Soumitra Choudhury,

learned counsel appearing for the respondent/assessee.

There is a delay of 52 days in filing the appeal.

As we are satisfied with the explanations offered in

support of the application for condonation of delay, the delay

in filing the appeal is condoned and the application, IA No:

GA/1/2025, is, accordingly, allowed.

Learned counsel appearing for the assessee would submit

that the assessee has been advised to avail the provisions of

the direct tax Vivad Se Viswas Scheme (VSVS) dated 15th October,

2023. However, one issue may crop up if the assessee files an

application under VSVS by citing that the duty fixed for

eligible cases as has been mentioned in paragraph 3(Sl.1) (ii).

Identical issue arose for consideration before this Court in the

case of Principal Commissioner of Income Tax-1, Kolkata vs.

Asish Kumar Ghosh, WPA 18282 of 2021 and by judgment dated 1st

April, 2022 this Court had considered the very same issue and

found that the assessee would be eligible to file a declaration

under the provisions of the VSVS and a direction was also issued

to process such application. The judgment rendered in Asish

Kumar Ghosh will fully support the case of the assessee and

therefore the assessee is entitled to file an application under

the VSVS. Accordingly, the assessee is directed to file an

application and the department shall process the application in

accordance with law.

The appeal stands disposed of with the above directions and

the substantial questions of law suggested are left open.

The connected application for stay also stands closed.

(T.S. SIVAGNANAM) (CHIEF JUSTICE)

(CHAITALI CHATTERJEE (DAS), J.)

S.Das/Pkd.

AR[CR]