PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S RISHI APARTMENTS PVT. LTD.

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ITA/101/2018HC DelhiDLHC01470419201704 March 2024Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi held that the appeals have become infructuous. The reasoning provided is that the dispute has been duly settled under the Direct Tax Vivad Se Vishwas Act, 2020, as stated by the learned counsel for the appellant. Consequently, the appeals are not proposed to be proceeded with further. The operative direction is that the appeals stand dismissed as having rendered infructuous. No specific issue was left undecided, as the appeals were disposed of on a procedural ground.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax-7 (appellant) against M/s Rishi Apartments Pvt. Ltd. (respondent). The appeals concerned assessment years that are not specified in the judgment. The appeals challenged orders or actions passed by an authority, which are also not detailed. The dispute amount is not stated. The procedural history indicates that the matter reached the High Court of Delhi. The present order is dated March 4, 2024.

What were the issues?

1. Whether the appeals have become infructuous due to settlement under the Direct Tax Vivad Se Vishwas Act, 2020? Assessee's Contention: The respondent (assessee) has not explicitly recorded arguments in the judgment. Revenue's Contention: The appellant (revenue) stated through its counsel that since the dispute has been settled under the Direct Tax Vivad Se Vishwas Act, 2020, the appeals are not proposed to be proceeded with further. The revenue relied on the provisions of the Direct Tax Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

$~8 & 9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 101/2018

PRINCIPAL COMMISSIONER OF INCOME TAX-7 ..... Appellant

Through: Mr. Zoheb Hossain, Sr. SC

alongwith Mr. Sanjeev Menon,

Advocate

versus

M/S RISHI APARTMENTS PVT. LTD. ..... Respondent

Through: Mr. P. Roy Chaudhuri,

Advocate

+ ITA 105/2018

PRINCIPAL COMMISSIONER OF INCOME TAX-7 ..... Appellant

Through: Mr. Zoheb Hossain, Sr. SC

alongwith Mr. Sanjeev Menon,

Advocate

versus

M/S RISHI APARTMENTS PVT. LTD. ..... Respondent

Through: Mr. P. Roy Chaudhuri,

Advocate

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

04.03.2024

1.

Mr. Menon, learned counsel for the appellant apprises us that since the dispute has been duly settled under the Direct Tax Vivad Se This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/03/2024 at 11:36:27

Vishwas Act, 2020, the appeals are not proposed to be proceeded with any further. 2. Consequently, the appeals stand dismissed as having rendered infructuous.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MARCH 4, 2024 p’ma This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/03/2024 at 11:36:27

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