VERVE ENGINEERING (P) LTD. vs. COMMISSIONER OF INCOME TAX

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ITA/474/2014HC DelhiDLHC01097731201425 March 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi allowed the application for withdrawal of the appeal. The Court noted that the appellant had opted for the Vivad Se Vishwas Scheme and their declaration had been accepted. Consequently, the appeal was disposed of as withdrawn. The date previously fixed for the hearing of the appeal, 11.09.2025, was cancelled. The Court did not decide any substantive issues related to the income tax assessment itself, as the appeal was withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The appellant, Verve Engineering (P) Ltd., filed an appeal before the High Court of Delhi against an order from the Commissioner of Income Tax. The assessment year(s) are not specified in the provided text. The appeal was listed for hearing on 11.09.2025. The appellant has filed an application seeking withdrawal of the appeal, stating that they have opted for the Vivad Se Vishwas Scheme and their declaration under the scheme has been accepted.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant due to opting for the Vivad Se Vishwas Scheme and acceptance of their declaration. (Question of procedure turning on the Vivad Se Vishwas Act, 2020). Contentions: Assessee: The assessee contends that as they have opted for the Vivad Se Vishwas Scheme and their declaration has been accepted, the appeal should be withdrawn. Revenue: The judgment does not record any specific contentions from the revenue regarding the withdrawal application.

AI-generated summary — verify with the full judgment below

$~120 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 474/2014 VERVE ENGINEERING (P) LTD. .....Appellant Through: Mr S Krishnan and Mr Harshit Chauhan, Advocates. versus COMMISSIONER OF INCOME TAX .....Respondent Through: Mr Siddhartha Sinha, SSC, and Ms Anu Priya Nisha Minz, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 25.03.2025 CM APPL. 17097/2025(for withdrawal of appeal) 1. The appellant has moved this application for withdrawal of the above captioned appeal as the appellant has opted for Vivad Se Vishwas Scheme and his declaration has been accepted. 2. The application is allowed. 3. Consequently, the above captioned appeal is disposed of. 4. The date already fixed in the appeal i.e., 11.09.2025 stands cancelled. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 25, 2025 M 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 28/03/2025 at 12:29:57

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