THE PR COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S DLF CYBER CITY DEVELOPERS LTD

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ITA/151/2021HC Punjab & HaryanaPHHC01037051202119 February 2025Bench: MR. JUSTICE ARUN PALLI,MR. JUSTICE ALOK JAIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application filed by the assessee. The Court noted that the assessee had approached the competent authority under The Direct Tax Vivad Se Vishwas Scheme, 2024, for an amicable resolution of the dispute. The Revenue's counsel had no objection to this application. Consequently, on the oral request made by the counsel for both parties, the main appeal was taken on board and disposed of as prayed for in the application. The specific outcome of the Vivad Se Vishwas Scheme resolution was not detailed, nor was the original dispute's merit decided by the High Court. The operative direction was the disposal of the appeal.

What were the facts?

The appeal, ITA No. 151 of 2021, was filed by the Principal Commissioner of Income Tax, Faridabad (the Revenue) against M/s DLF Cyber City Developers Ltd. (the assessee). The appeal was before the High Court of Punjab and Haryana at Chandigarh. The assessee filed an application (CM-2204-CII-2025) seeking the disposal of the appeal. The reason for this application was that the assessee had approached the competent authority under The Direct Tax Vivad Se Vishwas Scheme, 2024, for an amicable resolution of the dispute. The Revenue's counsel had no objection to the application being allowed.

What were the issues?

1. Whether the appeal should be disposed of as withdrawn in light of the assessee's application under The Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of procedure) Assessee's Contention: The assessee argued that since they have opted for resolution under The Direct Tax Vivad Se Vishwas Scheme, 2024, the pending appeal should be disposed of accordingly. Revenue's Contention: The Revenue's counsel stated that they have no objection to the application being allowed, implying agreement with the assessee's request for disposal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-2204-CII-2025 in/and ITA No.151 of 2021 (O&M) Date of Decision :19.02.2025 The Principal Commissioner of Income Tax Faridabad ......Appellant Versus M/s DLF Cyber City Developers Ltd. ...... Respondent CORAM: HON'BLE MR.JUSTICE ARUN PALLI HON'BLE MR.JUSTICE ALOK JAIN Present : Mr. Varun Issar, Sr. Standing Counsel for the non-applicant/appellant. Mr. Aman Bansal, Advocate for applicant-respondent. ARUN PALLI, J.

(Oral)

: Vide this application, the respondent-assessee has prayed for disposal of the appeal, for it has already approached the competent authority under The Direct Tax Vivad Se Vishwas Scheme, 2024, for amicable resolution of the dispute. Learned counsel for the non-applicant/appellant submits that he has no objection if the application is allowed. Accordingly, on the oral request made by learned counsel for the parties, the main case is taken on board for hearing. For the reasons set out in the application, which are duly supported by an affidavit, the same is allowed. As prayed for, the appeal is disposed of. (ARUN PALLI) JUDGE (ALOK JAIN) JUDGE 19.02.2025 Manoj Bhutani Whether speaking/reasoned Yes/No Whether reportable Yes/No MANOJ KUMAR 2025.02.20 10:51 I attest to the accuracy and authenticity of this document

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