What did the High Court hold?

The High Court allowed the appellant's application to withdraw the appeal. Liberty was granted to both parties to approach the court if the designated authority fails to issue the required certificate.

The appellant sought to withdraw its appeal before the High Court. This was because the assessee had initiated steps to avail the benefits of the Direct Tax Vivad Se Vishwas Act, 2020, resolving the tax dispute.

What were the issues?

Whether the appeal should be withdrawn in light of the assessee opting for the Vivad Se Vishwas scheme.

Actis Advisers Pvt Ltd vs DCIT | Delhi High Court 2021

$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 217/2013 and CM APPL.No. 7934/2021

ACTIS ADVISERS PVT LTD

..... Appellant

Through: Mr. Bhuwan Dhoopar, Advocate.

versus

DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent

Through: Mr. Deepak Anand, Advocate.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE TALWANT SINGH

O R D E R %

26.02.2021 [Court hearing convened via video-conferencing on account of COVID-19]

CM APPL.No. 7934/2021 1. This is an application filed on behalf of the appellant/assessee seeking leave to withdraw the instant appeal in view of the fact that steps have been initiated by it to take benefit of the provisions of Direct Tax Vivad Se Vishwas Act, 2020 [in short “the Act”]. 2. According to Mr. Bhuwan Dhoopar, who appears on behalf of the appellant/assessee, the appellant/assessee has resolved the tax dispute not only in the instant appeal i.e., ITA 216/2013, but also in the Revenue’s appeal, which, according to him, is on the regular board and is numbered as ITA 425/2013.

ITA 217/2013

page 1 of 2 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 04/04/2026 at 21:38:36

Having regard to the submissions made by the counsel for the appellant/assessee, the prayer made in the application is allowed. However, liberty is given to both, the appellant/assessee, as well as the respondent/Revenue, to approach the Court, in case, the designated authority does not issue a certificate in the prescribed form i.e. Form-5. ITA 217/2013 4. In view of the order passed in CM APPL. 7934/2021, the appeal shall stand closed. The order passed today will be placed by the Registry in the case file concerning ITA No. 425/2013.

RAJIV SHAKDHER, J

TALWANT SINGH, J FEBRUARY 26, 2021 tr

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ITA 217/2013

page 2 of 2

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 04/04/2026 at 21:38:36

ACTIS ADVISERS PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

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Which sections of the Income-tax Act were involved?

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