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

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ITA/3/2015HC Punjab & HaryanaPHHC01109939201507 February 2025Bench: MR. JUSTICE ARUN PALLI,MS. JUSTICE KIRTI SINGH1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh held that as both the appellant (revenue) and the respondent (assessee) were ad idem (in agreement) that the assessee had approached the Competent Authority under "The Director Tax Vivad Se Vishwas Scheme, 2024" to settle the dispute, nothing substantive survived in the present appeal. Consequently, the Court found the appeal to have been rendered infructuous. The Court allowed CM-2219-CII-2025 and disposed of the appeal. The operative direction was that the appeal was disposed of as having been rendered infructuous. The Court also granted liberty to the appellant to move an appropriate application for restoration and decision on merits in the event any dispute, cause of action, or interest still survived.

What were the facts?

The appeal, ITA-3-2015(O&M), was filed by the Commissioner of Income Tax, Faridabad (the appellant/revenue) against M/s DLF Cyber City Developers Ltd. (the respondent/assessee). The High Court of Punjab and Haryana at Chandigarh was hearing the appeal. The parties appeared before the court on 07.02.2025. The assessee had approached the Competent Authority under "The Director Tax Vivad Se Vishwas Scheme, 2024" to settle the dispute. Consequently, it was submitted that nothing substantive survived in the present appeal.

What were the issues?

1. Whether the appeal has become infructuous due to the assessee opting for settlement under "The Director Tax Vivad Se Vishwas Scheme, 2024"? (Question of law) Assessee's contention: The assessee argued that having opted for the Vivad Se Vishwas Scheme, the dispute has been settled, rendering the appeal infructuous. Therefore, the appeal should be disposed of accordingly. Revenue's contention: The revenue, through its counsel, agreed with the assessee's submission that the appeal has become infructuous due to the settlement under the Vivad Se Vishwas Scheme. They consented to the disposal of the appeal on this basis.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-2219-CII-2025 in/and ITA-3-2015(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-2219-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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