MARS GCC FZE (FORMERLY KNOWN AS MASTER FOODS MIDDLE EAST FZE) vs. COMMISSIONER OF INCOME TAX & ANR.

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ITA/874/2018HC DelhiDLHC01159249201815 January 2021Author: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW,HON'BLE MR. JUSTICE SANJEEV NARULA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court allowed the appellant's request to withdraw the appeals. The court noted that the appellant had opted to settle the tax arrears for the assessment years under consideration under the Direct Tax Vivad Se Vishwas Scheme, 2020. Consequently, the appeals were dismissed as withdrawn. The applications filed for withdrawal were also disposed of. The court did not delve into the merits of the original appeals or the ITAT's order. The ratio decidendi is that an assessee who opts for settlement under the Vivad Se Vishwas Scheme can withdraw pending appeals, thereby bringing finality to the tax disputes.

What were the facts?

The appeals were filed by MARS GCC FZE (formerly Master Foods Middle East FZE) under Section 260A of the Income-tax Act, 1961, against a common order dated February 28, 2018, passed by the Income-tax Appellate Tribunal (ITAT) for Assessment Years 2007-08 and 2006-07. The appeals were admitted, and notices were issued to the respondents on July 16, 2019. Subsequently, the appellant filed applications requesting to withdraw the appeals. The reason cited for withdrawal was the appellant's decision to settle the tax arrears for the assessment years in question under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

1. Whether the appellant-assessee can withdraw the appeals filed under Section 260A of the Income-tax Act, 1961, in light of opting for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020? Assessee's Contention: The assessee contended that it had opted to settle the tax arrears for the assessment years under consideration under the Direct Tax Vivad Se Vishwas Scheme, 2020, and therefore, prayed for permission to withdraw the captioned appeals. The assessee relied on the provisions of the Vivad Se Vishwas Act for this settlement. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the appeals. However, the court's order allowing the withdrawal implies no objection was raised or considered.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

ITA 874/2018 & ITA 879/2018 Page 1 of 2 $~15 & 16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 874/2018 MARS GCC FZE (FORMERLY KNOWN AS MASTER FOODS MIDDLE EAST FZE) ..... Appellant Through: Mr. Salil Kapoor and Ms. Soumya Singh, Advocates. versus COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through: Mr. Deepak Anand, Senior Standing Counsel with Mr. Vipul Agrawal, Junior Standing Counsel. + ITA 879/2018 MARS GCC FZE (FORMERLY KNOWN AS MASTER FOODS MIDDLE EAST FZE) ..... Appellant Through: Mr. Salil Kapoor and Ms. Soumya Singh, Advocates. versus COMMISSIONER OF INCOME TAX, & ANR. ..... Respondents Through: Mr. Deepak Anand, Senior Standing Counsel with Mr. Vipul Agrawal, Junior Standing Counsel. CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R %

15.01.

2021

[VIA VIDEO CONFERENCING]

CM APPL. 1648/2021 (on behalf of the appellant requesting for This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/06/2026 at 14:17:34

ITA 874/2018 & ITA 879/2018 withdrawal of appeal) in ITA 874/2018 CM APPL. 1649/2021 (on behalf of the appellant requesting for withdrawal of appeal) in ITA 879/2018

That the present appeals under Section 260A of the Income-tax Act, 1961 (hereinafter called "the Act") are directed against the common order dated 28.02.2018 passed by the Income-tax Appellate Tribunal, Bench 'E', Delhi (hereinafter called "the Tribunal") for Assessment Year 2007-08 and 2006-07 respectively. Notice to the Respondents in the instant appeals was issued on 16.07.2019. 2. Now, by way of the present applications, the Appellant asserts that it has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Direct Tax Vivad Se Vishwas Scheme, 2020. ('hereinafter referred to as 'the VSV Act'). It is accordingly prayed that Appellant-Assessee may be allowed to withdraw the captioned appeals.

The request of the Appellant is allowed. The present appeals are dismissed as withdrawn. The applications are disposed of.

RAJIV SAHAI ENDLAW, J

SANJEEV NARULA, J

JANUARY 15, 2021 nd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/06/2026 at 14:17:34

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