PRINCIPAL COMMISSIONER OF INCOME TAX GURGAON vs. M/S DLF INFOCITY DEVELOPERS CHENNAI LTD

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ITA/155/2015HC Punjab & HaryanaPHHC01109781201505 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the application for disposal of the appeal. The appeal was disposed of as infructuous due to the settlement proceedings under the Vivad Se Vishwas Scheme.

What were the facts?

The Income Tax Department filed an appeal against an ITAT order. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, for settlement. The matter was in the process of settlement.

What were the issues?

Whether an appeal filed under Section 260A can be disposed of as infructuous when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

104

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

CM-6720-CII-2025 in/and

ITA-155-2015

Date of Decision: May 05, 2025

PRINCIPAL COMMISSIONER OF INCOME TAX GURGAON

..... Appellant

Versus

M/S DLF INFO CITY DEVELOPERS (CHENNAI) LTD. ..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Varun Issar, Senior Standing counsel for appellant.

Mr. Aman Bansal, Advocate for the applicant-respondent.

****

LISA GILL, J.

This appeal has been filed by Income Tax Department under Section 260A of Income Tax Act against order dated 13.11.2024 passed by learned Income Tax Appellate Tribunal, Delhi Bench, New Delhi in ITA No. 1475/Del/2013. 2.

Learned counsel for parties inform that the Assessee/respondent has approached the competent authority under “The Direct Tax Vivad Se Vishwas Scheme, 2024” and matter is in the process of settlement. CM- 6720-CII-2025 has been filed seeking disposal of this appeal which stands adjourned to 16.07.2025 in view thereof.

RITU SHARMA 2025.05.09 15:50 I attest to the accuracy and integrity of this document

CM-6720-CII-2025 in/and ITA-155-2015

-2-

At request and with consent of learned counsel for parties, hearing of appeal is preponed from 16.07.2025 to today itself. 4.

In view of the averments made in application, same is allowed and present appeal is disposed of as infructuous. However, liberty is afforded to appellant to file appropriate application, in case of any subsisting grievance.

(LISA GILL)

JUDGE

(SUDEEPTI SHARMA) May 05, 2025

JUDGE Rts

Whether speaking/reasoned: Yes/No

Whether reportable: Yes/No

RITU SHARMA 2025.05.09 15:50 I attest to the accuracy and integrity of this document

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