NIRALA DEVELOPERS PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX-5 & ANR.

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ITA/544/2019HC DelhiDLHC01026088201920 February 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission of the appellant's counsel that a settlement had been reached under the Direct Tax Vivad Se Vishwas Scheme, 2024. Consequently, the court found the appeal to be infructuous. The Tribunal's decision was to dispose of the appeal as such, without delving into the merits of the original dispute. No specific findings were made on any substantive tax issues, and no operative directions other than the disposal of the appeal were issued. The ratio decidendi is that an appeal rendered infructuous by a settlement scheme will be disposed of accordingly.

What were the facts?

The appellant, Nirala Developers Pvt. Ltd., filed an appeal before the High Court of Delhi. The respondents are the Principal Commissioner of Income Tax-5 & Anr. The appeal was filed against an order or action that is not specified in the provided text. The procedural history leading to this appeal is also not detailed. The counsel for the appellant informed the court that a settlement has been reached under the Direct Tax Vivad Se Vishwas Scheme, 2024, rendering the appeal infructuous.

What were the issues?

The High Court was not required to decide any substantive issues of law or fact. The sole point before the court was the consequence of a settlement reached under the Direct Tax Vivad Se Vishwas Scheme, 2024. The appellant's counsel stated that due to this settlement, the appeal had become infructuous. No arguments were recorded for the respondents as no appearance was given.

AI-generated summary — verify with the full judgment below

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 544/2019

NIRALA DEVELOPERS PVT. LTD. .....Appellant Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor and Mr. Shivam Yadav, Advs.

versus

PRINCIPAL COMMISSIONER OF INCOME TAX-5 & ANR. .....Respondents

Through: Appearance not given.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

20.02.2025

Learned counsel for the appellant states that a settlement has been worked out under the Direct Tax Vivad Se Vishwas Scheme, 2024 and consequently the appeal is rendered infructuous.

Consequently, the appeal shall stand disposed of as such.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. FEBRUARY 20, 2025/akc 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 01/07/2025 at 15:04:25

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