RIO TINTO INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/668/2012HC DelhiDLHC01183537201210 July 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 allowed the appellant's application for withdrawal of the appeal. The reasoning was based on the appellant's participation in and eligibility for the Direct Tax Vivad Se Vishwas Scheme, 2024, evidenced by the issuance of Form 2. The Court clarified that the appellant retains the liberty to revive the appeal if the dispute remains unsettled and a certificate under Form 5 is not issued. The operative direction is the dismissal of the appeal as withdrawn.

What were the facts?

The appellant, Rio Tinto India Pvt Ltd, filed an appeal before the Delhi High Court against an order of the Assistant Commissioner of Income Tax. The appeal pertains to assessment year(s) not specified in the order. The appellant has applied under the Direct Tax Vivad Se Vishwas Scheme, 2024, and has been issued Form 2 by the designated authority. The present order is a consequence of the appellant's application to withdraw the appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant in light of their application under the Direct Tax Vivad Se Vishwas Scheme, 2024. The appellant argued that they have applied under the Direct Tax Vivad Se Vishwas Scheme, 2024, and have received Form 2, which necessitates the withdrawal of the present appeal. The revenue did not record any specific arguments in this regard.

AI-generated summary — verify with the full judgment below

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 668/2012 RIO TINTO INDIA PVT LTD .....Appellant Through: Mr Parth, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX .....Respondent Through: Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms Anauntta Shankar and Ms Yashika Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 10.07.2025 CM APPL. 39947/2025 (withdrawal of appeal) 1. The appellant seeks to withdraw the above captioned appeal as the applicant has applied under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form 2 has been issued by the designated authority. 2. In view of the above, the application is allowed. 3. Consequently, the above captioned appeal is dismissed as withdrawn. 4. It is clarified that the appellant is at liberty to revive the above captioned appeal if the dispute is not settled and the certificate under Form 5 is not issued. VIBHU BAKHRU, J TEJAS KARIA, J JULY 10, 2025 M 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 15/07/2025 at 11:21:38

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