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

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ITA/320/2019HC Punjab & HaryanaPHHC01079196201922 January 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application filed by the respondent-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 confirmed they had no objection to the application. Consequently, the Court, on the oral request of the parties and for the reasons set out in the application, allowed the application and disposed of the appeal. No specific findings on the merits of the original appeal were made as it was disposed of based on the settlement scheme. The operative direction was the disposal of the appeal.

What were the facts?

The appeal, ITA-320-2019, was filed by the Pr. Commissioner of Income Tax, Gurgaon, against DLF Cyber City Developers Ltd. The appeal was before the High Court of Punjab and Haryana at Chandigarh. The respondent-assessee filed an application (CM-860-CII-2025) seeking disposal of the appeal. The reason for this request 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 appellant's counsel stated they had no objection to the application being allowed. The hearing was preponed to January 22, 2025.

What were the issues?

1. Whether the appeal should be disposed of on the basis of the assessee's application to resolve the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2024. Assessee's Contention: The assessee argued that since they have initiated proceedings under The Direct Tax Vivad Se Vishwas Scheme, 2024, for an amicable resolution of the dispute, the appeal should be disposed of accordingly. They relied on the provisions of the scheme for this resolution. Revenue's Contention: The revenue, through its counsel, stated that they had no objection to the application being allowed and the appeal being disposed of as per the assessee's request.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-860-CII-2025 in/and ITA-320-2019

Date of decision: 22.01.2025

The Pr. Commissioner of Income Tax, Gurgaon

….Appellant

Versus

DLF Cyber City Developers Ltd.

….Respondent

CORAM: HON'BLE MR. JUSTICE ARUN PALLI

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Varun Issar, Senior Standing Counsel, for the non-applicant/appellant.

Mr. Aman Bansal, Advocate, for the 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, hearing in the appeal is preponed to today, i.e. 22.01.2025. 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

(SUDEEPTI SHARMA)

JUDGE 22.01.2025 Ak Sharma Whether speaking/reasoned Yes Whether reportable Yes/No

AMIT KUMAR 2025.01.23 17:28 I attest to the accuracy and authenticity of this document

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