THE PR. COMMISSIONER OF INCOME TAX -3 vs. DLF LTD.

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ITA/32/2020HC DelhiDLHC01051583201929 April 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court disposed of the appeal. The Court noted the Assessee's declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024, and the payment of the determined amount. The Court clarified that the Revenue would be entitled to revive the appeal if the final certificate settling the dispute was not issued within a reasonable period. This implies that the disposal was conditional on the finalization of the Vivad Se Vishwas settlement. The operative direction was to dispose of the appeal and the application, with the possibility of revival. No specific issue regarding the merits of the original appeal was decided.

What were the facts?

The Principal Commissioner of Income Tax - 3 (the Revenue) filed an appeal before the Delhi High Court against an order concerning DLF Ltd. (the Assessee). The Assessee subsequently filed an application seeking disposal of the appeal. This application was based on the Assessee having made a declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Assessee stated that an order and certificate had been issued by the designated authority determining the payable amount, which the Assessee had paid. The Assessee was awaiting the final certificate.

What were the issues?

1. Whether the appeal should be disposed of in light of the Assessee's declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024, and payment of the determined amount. The Assessee contended that the conditions for disposing of the appeal under the Vivad Se Vishwas Scheme have been met, as a declaration was made, the amount determined was paid, and a certificate was issued. The Assessee sought the disposal of the appeal on this basis. The Revenue did not record any specific arguments against the disposal of the appeal in the provided text. However, the Court's order implies that the Revenue's consent or lack of objection was a factor in the disposal.

AI-generated summary — verify with the full judgment below

$~102 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 32/2020 THE PR. COMMISSIONER OF INCOME TAX -3 .....Appellant Through: Mr Puneet Rai, SSC. versus DLF LTD. .....Respondent Through: Mr Akash Shukla, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 29.04.2025 CM APPL. 24524/2025 1. The respondent has filed the present application, inter alia, praying that the above-captioned appeal be disposed of since the respondent has made a declaration under the Direct Tax Vivad Se Vishwas Scheme enacted under Chapter 4 of the Finance (No.2) Act, 2024. 2. It is stated that the designated authority has passed an order and issued a certificate determining the amount payable pursuant to the declaration made by the respondent. The respondent has also paid the amount as determined and is now awaiting the final certificate. 3. In view of the above, the above-captioned appeal is disposed of. However, we clarify that Revenue would be entitled to revive the same, if the final certificate, settling the dispute which is subject matter of the present appeal is not issued within a reasonable period. 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 07/05/2025 at 14:32:43

The above-captioned appeal as well as the present application is disposed of in the aforesaid terms. 5. The date already fixed in the appeal, that is, 07.08.2025 stands cancelled. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 29, 2025/tr Click here to check corrigendum, if any 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 07/05/2025 at 14:32:43

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