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

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ITA/443/2014HC Punjab & HaryanaPHHC01109600201419 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 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 indicated no objection to this application. Consequently, on the oral request of the parties' counsel, the hearing of the appeal was preponed. The Court allowed the application and disposed of the appeal as prayed for by the assessee. The specific dispute or the amount in contention was not detailed in the judgment, nor were any substantive legal issues decided on merits. The appeal was disposed of based on the settlement proceedings initiated by the assessee under the Vivad Se Vishwas Scheme.

What were the facts?

The Commissioner of Income Tax, Faridabad (Revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning M/s DLF Info City Developers Chennai Ltd., Gurgaon (Assessee). The appeal number is ITA No. 443 of 2014. The assessee filed an application (CM-3542-CII-2025) praying for the disposal of the appeal. The reason for this prayer 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 stated they had no objection to the application being allowed. The hearing of the appeal was preponed to February 19, 2025.

What were the issues?

1. Whether the appeal should be disposed of on the basis of the assessee's application under The Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of procedure/settlement) Assessee's Contention: The assessee argued that they have opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, for an amicable resolution of the dispute and therefore, the appeal should be disposed of. Revenue's Contention: The Revenue stated that they have no objection to the application being allowed, implying their agreement with the disposal of the appeal based on the assessee's settlement under the scheme.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-3542-CII-2025 in/and ITA No.443 of 2014 (O&M) Date of Decision :19.02.2025 The Commissioner of Income Tax Faridabad ......Appellant Versus M/s DLF Info City Developers Chenai Ltd. Gurgaon ...... 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, hearing in the appeal is preponed to today, i.e. 19.02.2025. 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 (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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