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

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ITA/447/2014HC Punjab & HaryanaPHHC01109604201419 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 for disposal of the appeal. The Court noted that the respondent-assessee had prayed for the disposal of the appeal because they had approached the competent authority under The Direct Tax Vivad Se Vishwas Scheme, 2024, for amicable resolution of the dispute. The learned counsel for the non-applicant/appellant (Revenue) submitted that he had no objection if the application was allowed. Consequently, on the oral request of the parties' counsel, the hearing of the appeal was preponed, and for the reasons set out in the application, which were supported by an affidavit, the application was allowed. The appeal was disposed of as prayed for. The principle derived is that appeals can be disposed of if parties agree to resolve disputes under a settlement scheme like Vivad Se Vishwas.

What were the facts?

The Commissioner of Income Tax, Faridabad (Revenue) filed an appeal against an order related to M/s DLF Info City Developers Chennai Ltd., Gurgaon (Assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The assessee filed an application 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 Revenue's counsel stated they had no objection to the application.

What were the issues?

1. Whether the appeal should be disposed of on the grounds that the assessee has opted for resolution under The Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of law) Assessee's Contention: The assessee argued that the appeal should be disposed of as they have availed the Direct Tax Vivad Se Vishwas Scheme, 2024, for settling the dispute. No specific authorities or precedents were mentioned in the judgment for this argument. Revenue's Contention: The Revenue stated that they have no objection to the application for disposal of the appeal. No specific authorities or precedents were mentioned in the judgment for this stance.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-3545-CII-2025 in/and ITA No.447 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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