THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AXA FRANCE VIE

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ITA/481/2024HC DelhiDLHC01058730202431 October 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the respondent had filed Form-IV, evidencing settlement under the Vivad se Vishwas scheme. In light of this, the counsel for the appellant (Revenue) stated that they would not press the appeals. Consequently, the High Court disposed of the appeals as 'not pressed'. The ratio decidendi is that when a settlement is reached under a scheme like Vivad se Vishwas, and the Revenue agrees not to press the appeal, the appeal will be dismissed on that procedural ground without delving into the merits of the original dispute.

What were the facts?

The appeals, ITA 305/2024 and ITA 481/2024, were filed by the Commissioner of Income Tax - International Taxation - 1 (the Appellant/Revenue) against AXA FRANCE VIE (the Respondent/Assessee). The matter was listed before the Delhi High Court. On a previous date of hearing, the respondent's counsel stated that the matter had been settled under the Vivad se Vishwas scheme and that Form-IV evidencing the settlement would be filed. The court had then renotified the matter. On the current date of hearing, the respondent's counsel filed Form-IV on record.

What were the issues?

The primary issue before the High Court was the fate of the appeals given the settlement under the Vivad se Vishwas scheme. The court had to decide whether the appeals should proceed to a decision on merits or be disposed of in light of the settlement. The Revenue, through its counsel, stated that it would not press the appeals. The Assessee's contention, as evidenced by the filing of Form-IV, was that the dispute had been settled under the Vivad se Vishwas scheme. No specific legal provisions were debated as the matter was settled procedurally.

AI-generated summary — verify with the full judgment below

$~33 & 34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 305/2024 + ITA 481/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1

.....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC versus AXA FRANCE VIE .....Respondent Through: Mr. Gaurav Jain, Mr. Shubham Gupta and Ms. Varsha Sharma, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

31.10.2025 1. On the last date of hearing, we have passed the following order:- “1. Learned counsel for the respondent states that the respondent has settled the matter under Vivad se Vishwas scheme and intends to file on record Form- IV evidencing the settlement. 2. If that be so, renotify on 30.10.2025.” 2. Mr. Gaurav Jain, learned counsel appearing for respondent has filed on record Form IV. 3. In view of the fact that Form-IV has been filed, Mr. Anant Mann, learned JSC appearing for appellant states that he shall not press the appeals. 4. The appeals are disposed of as not pressed. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 31, 2025/cd 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 06/11/2025 at 12:56:23

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