THE PRINCIPAL COMMISSIONER OF INCOME TAX, FARIDABAD vs. M/S DLF UNIVERSAL LTD.

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ITA/181/2022HC Punjab & HaryanaPHHC01059004202205 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, with the consent of both parties, disposed of the appeal as infructuous due to the settlement proceedings under the Vivad Se Vishwas Scheme. Liberty was granted to the appellant to file an application if any grievance subsists.

What were the facts?

The Income Tax Department filed an appeal against an ITAT order. The assessee has opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and the matter is under settlement.

What were the issues?

The primary issue was the pendency of an appeal before the High Court when the assessee had opted for a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

106

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

CM-7067-CII-2025 in/and

ITA-181-2022

Date of Decision: May 05, 2025

THE PRINCIPAL COMMISSIONER OF INCOME TAX, FARIDABAD

..... Appellant

Versus

M/S DLF UNIVERSAL 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 24.05.2021 passed by learned Income Tax Appellate Tribunal, Delhi Bench, New Delhi in ITA No. 3342/Del/2016. 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- 7067-CII-2025 has been filed seeking disposal of this appeal which stands adjourned sine die vide order dated 19.04.2023 in view thereof.

RITU SHARMA 2025.05.07 18:03 I attest to the accuracy and integrity of this document

CM-7067-CII-2025 in/and ITA-181-2022

-2-

At request and with consent of learned counsel for parties, appeal is taken up for hearing 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 2025.05.07 18:03 I attest to the accuracy and integrity of this document

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