COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S DLF CYBER CITY DEVELOPERS LTD, GURGAON

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ITA/2/2015HC Punjab & HaryanaPHHC01109829201507 February 2025Bench: MR. JUSTICE ARUN PALLI,MS. JUSTICE KIRTI SINGH1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal had become infructuous. This decision was based on the joint submission of both the appellant (revenue) and the respondent (assessee) that the assessee had approached the Competent Authority under the "Director Tax Vivad Se Vishwas Scheme, 2024" to settle the dispute. As a result, nothing substantive remained for adjudication in the appeal. The Court allowed the miscellaneous application and disposed of the appeal as having been rendered infructuous. The judgment also noted that the appellant would be at liberty to move an appropriate application for restoration and decision on merits if any dispute, cause of action, or interest still survived.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Faridabad (appellant/revenue) against M/s DLF Cyber City Developers Ltd. (respondent/assessee). The appeal pertains to an income tax matter. The parties have jointly stated that the assessee has availed the "Director Tax Vivad Se Vishwas Scheme, 2024" to settle the dispute. Consequently, no substantive issue remains to be adjudicated in the present appeal. The High Court preponed the hearing date and disposed of the appeal as having become infructuous.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the revenue had become infructuous. The parties were ad idem that the assessee had opted for the Vivad Se Vishwas Scheme, 2024, for dispute resolution. The appellant (revenue) argued that since the assessee has settled the dispute under the scheme, the appeal is no longer maintainable and should be disposed of. The respondent (assessee) concurred with this submission. No specific legal provisions or case laws were cited by either party in support of their arguments, as the matter was settled by the assessee availing the aforementioned scheme.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-2194-CII-2025 in/and ITA-2-2015(O&M) Date of decision: 07.02.2025 Commissioner of Income Tax, Faridabad … Appellant Versus M/s DLF Cyber City Developers Ltd. … Respondent CORAM: HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MS. JUSTICE KIRTI SINGH Present: Mr. Ranvijay Singh, Advocate, for Mr. Varun Issar, Sr. Standing Counsel, for the appellant. Mr. Aman Bansal, Advocate, for the applicant-respondent. *** ARUN PALLI, J. (Oral) Learned counsel for the parties are ad idem that as the Assessee has already approached the Competent Authority under “The Director Tax Vivad Se Vishwas Scheme, 2024” to settle the dispute, nothing substantive survives in the present appeal, and the same be disposed of as such. With the consent of learned counsel for the parties, the date fixed in the appeal is preponed from 04.03.2025 to today, i.e. 07.02.2025. Accordingly, CM-2194-CII-2025 is allowed, and the appeal is disposed of as having been rendered infructuous. However, in the event, any dispute, cause of action or interest still survives, the appellant would be at liberty to move an appropriate application for its restoration and decision on merits. ( Arun Palli )

Judge 07.02.2025 Rajan ( Kirti Singh ) Judge Whether speaking / reasoned: YES/NO Whether Reportable: YES/NO RAJAN KUMAR 2025.02.07 16:29 I am approving this document

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