od 1 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/152/2024 SHALIMAR HATCHERIES LIMITED VS PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) - 1, KOLKATA BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : January 8, 2025. Appearance : Mr. Pratyush Jhunjhunwala, Adv. Ms. Sretapa Sinha, Adv. Ms. Sruti Datta, Adv. …for appellant. Mr. Om Narayan Rai, Adv. Mr. Amit Sharma, Adv. ..for respondent. The Court :- We have heard learned Counsel for both the parties. The appellant seeks leave to withdraw this appeal with liberty to approach the respondent under the Direct Tax Vivad-se-Vishwas Scheme, 2024. One more prayer is made by the learned advocate for the appellant that in case the appellant is unsuccessful to resolve the matter under the settlement scheme, the appellant may be given liberty to restore this appeal and contest the same on merits. The appeal is dismissed as withdrawn with liberty to the appellant to avail the Direct Tax Vivad-se-Vishwas Scheme and in the event the appellant is unsuccessful to resolve the issue, liberty is granted to the appellant to file an application for restoration of this appeal and this appeal would stand restored and to be heard and disposed of on merits. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) pkd/GH.