Calcutta High Court
Anadya Babyproducts vs The Union Of India & Ors on 11 September, 2025
OD-01
WPO/262/2025
THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
Anadya Babyproducts
Versus
The Union of India & Ors.
Before:
The Hon'ble JUSTICE RAJA BASU CHOWDHURY
Date: 11th September 2025
Appearance:
Mr. Subash Agarwal, Advocate
Mr. Rajarshi Chatterjee, Advocate
Mrs. Suman Sahani, Advocate
for the petitioner
Mr. Soumen Bhattacharjee, Advocate
Mr. Ankan Das, Advocate
Ms. Sradhya Ghosh, Advocate
for the respondents
The Court: 1. The present writ petition has been filed, inter alia,
praying for a direction upon the respondents to accept the application
filed by the petitioner under Direct Tax Vivad Se Vishwas Scheme, 2024
(In short "DTVSVS") by noting and/or taking cognizance of the appeal
filed by the petitioner before Commissioner of Income Tax (Appeals),
online on 29th January 2016 or in the alternative to direct the
appropriate authority to hear out the said appeal expeditiously.
2. Mr. Agarwal, learned advocate representing the petitioner
would submit that being aggrieved with the assessment order passed
under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to
as "the said Act") dated 31st December 2015, for the assessment year
2013-14, an appeal was filed in Form 35 before the Commissioner of
Income Tax (Appeals) on 29th January 2016. In support of such
contention a computer generated e-filing acknowledgement issued by the
Income Tax Department acknowledging the receipt of e-filing of appeal
dated 29th January 2016 has been disclosed in the writ petition. It is also
the petitioner's contention that the said appeal has not been disposed of
on merit, though, in response to a grievance raised by the petitioner a
response was issued by the Grievance Redressal Forum of the Income
Tax Department that the status of the grievance was closed without
resolution thereof. In the interregnum, however, the petitioner had
applied under Rule 4 of the DTVSVS. In support of the aforesaid
contention he has placed reliance on a judgment delivered by a Division
Bench of this Court in the matter of Principal Commissioner of Income Tax
v. Aditya Saraf HUF reported in [2023] 148 taxmann.com 101 (Calcutta).
3. When the aforesaid application was moved, by an order dated
22nd May 2025 the respondents were directed to take appropriate
instruction in the matter.
4. Pursuant to the aforesaid, Mr. Bhattacharjee, learned advocate
representing the Income Tax Department has placed before this Court a
note sheet prepared by Principal Commissioner of Income Tax dated 23 rd
January 2025 and had submitted that according to the said note sheet,
the appeal was not pending on 22nd July 2024 as the same was not
probably filed. Upon noting such submission, this Court by an order
dated 31st July 2025 was passed to direct as follows:
"1. Mr. Bhattacharjee, learned Advocate appearing on
behalf of the department has placed before this Court a
note sheet prepared in the form of report by PCIT-5,
Kolkata dated 23rd January, 2025 and would submit
that, according to the PCIT-5, Kolkata, the appeal was
not pending on 22nd July, 2024, and was not probably
filed.
2. I, however, notice that the petitioner has disclosed an
acknowledgement as regards the appeal being filed on
29th January, 2016. The findings arrived at by PCIT-5
cannot be considered since he has proceeded on the
basis of probability without addressing the e-filing
acknowledgement receipt. However, since Mr.
Bhattacharjee would submit that the matter may
require further consideration by the department, I am
of the view that an appropriate affidavit be filed by the
department disclosing status of the appeal, if any, on
the basis of the acknowledgement receipt issued by
the department. Appropriate clarification should also
be provided by the department as regards the e-filing
acknowledgement receipt which, in my view, is prima
facie, proof of the appeal being filed by the petitioner in
respect of the assessment year 2013-14.
3. Let this matter appear under the heading 'Court
Applications under Art.226 (Returnable)' in the monthly
list of September, 2025.
4. Note sheet prepared in the form of report by the PCIT-5,
Kolkata filed by Mr. Bhattachrjee in Court today be
taken on record."
5. Pursuant to the aforesaid, an affidavit has been filed by the
respondents affirmed by the respondent no.2, on 4 th September 2025
which is taken on record. I find from the aforesaid affidavit that the
matter has been scrutinised. The appellate authority has not found the
appeal from the Appeal Register in the Appeal Module of the ITBA
application. Accordingly, on the basis thereof, it has been recorded that
the status of pendency of the appeal could not be ascertained by the
Income Tax Department. In the instant case, I find, from the aforesaid
affidavit, that the respondents are not certain whether the appeal has
been filed. The respondents also could not make any positive assertion to
deny the acknowledgement issued by the Income Tax Department
acknowledging, the receipt of the appeal in Form 35, dated 29 th January
2016.
6. Having regard to the above, I find that since, the petitioner has
been able to demonstrate an e-filing receipt to establish the factum of
filing of the appeal, and since, the respondents are in no position to deny
the same, the petitioner's appeal ought to be disposed of on merits. The
status of the appeal cannot be treated as closed, since the respondents
are unable to identify the same from the Appeal Register in the Appeal
Module of the ITBA application. I find that the instant writ petition has
been filed on 17th April 2025. However, during pendency of the writ
petition the scheme had expired.
7. Ordinarily I would have directed the respondents to dispose of
the appeal on merits by reconstructing the appeal records by taking
assistance from the petitioner, however, having regard to the fact that the
application has already been filed by the petitioner on 11 th November
2024 during pendency of the DTVSVS, 2024, I am of the view that it
would be prudent to direct the respondents to consider such application
in accordance with law by treating the appeal from the assessment order
dated 31st December 2015 issued under section 143 of the said Act in
respect of the assessment year 2013-14 to be pending. If for any reason
the aforesaid application is disallowed, then the respondents shall be
obliged to reconstruct the papers and dispose of the appeal in the
manner provided hereinabove. If in the process as aforesaid any
document is required by the appellate authority, the appellate authority
shall call for the same, in which case, the petitioner shall be obliged to
cooperate and make available the document to the appellate authority for
early disposal of the appeal. The decision by the Income Tax Authority to
decide the petitioner's application under DTVSVS shall be taken within a
period of eight weeks from the date of communication of this order.
8. The writ petitioner is accordingly disposed of.
(RAJA BASU CHOWDHURY, J.)
R. Bose
