PR. COMMISSIONER OF INCOME TAX -7 vs. SHAWNOTEL INDIA PVT. LTD.

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ITA/188/2024HC DelhiDLHC01068745202301 July 2024Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi, comprising Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Ravinder Dudeja, condoned the delay in filing and re-filing the appeal. Based on the submission by the learned counsel for the respondent/assessee that a settlement had been entered into under the Direct Tax Vivad Se Vishvas Act, 2020, the learned counsel for the appellant/Revenue conceded that the appeal would be rendered infructuous. Consequently, the High Court ordered accordingly, disposing of the appeal as infructuous. No decision was made on the merits of the original dispute. The operative direction was to dispose of the appeal as infructuous.

What were the facts?

This case involves an appeal filed by the Pr. Commissioner of Income Tax - 7 (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Shawnotel India Pvt. Ltd. (the assessee). The appeal pertains to assessment year(s) not specified in the judgment. The Revenue sought to challenge an order passed by the ITAT. The procedural history indicates that the Revenue filed the appeal with a significant delay, for which applications to condone the delay were filed. The High Court of Delhi considered these applications and the submissions made by both parties.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue had become infructuous. This arose from the submission by the assessee's counsel regarding a settlement entered into under the Direct Tax Vivad Se Vishvas Act, 2020. The Revenue's counsel conceded that in light of this settlement, the appeal would indeed be rendered infructuous. No specific questions of law were framed or debated, nor were specific provisions of the Income Tax Act discussed in detail as the appeal was disposed of on a procedural ground. The assessee relied on the settlement under the Vivad Se Vishvas Act, 2020. The Revenue did not present any arguments against the appeal being infructuous.

AI-generated summary — verify with the full judgment below

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 188/2024

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

Through: Mr. Ruchir Bhatia, SSC with

Mr. Anant Mann, Jr. Standing

Counsel.

versus

SHAWNOTEL INDIA PVT. LTD. ..... Respondent

Through: Mr. Aditya Gupta, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

01.07.2024

CM APPLs. 16731/2024 (107 days delay in filing) & 16732/2024 (112 days delay in refilling)

For the reasons stated in the applications, the delay in filing and re-filing is condoned. 2. Both the applications stand disposed of. ITA 188/2024 3. Learned counsel appearing for the respondent/assessee has drawn our attention to the settlement which has come to be entered in terms of the Direct Tax Vivad Se Vishvas Act, 2020.

In light of the above, Mr. Bhatia, learned counsel appearing for the appellant submits that the appeal would clearly be rendered infructuous and may be disposed of as such. 5. Ordered accordingly.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. JULY 1, 2024/sk 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 03/07/2025 at 00:28:41

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