RADHIKA ROY vs. PR. COMMISSIONER OF INCOME TAX- 6 & ANR.

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ITA/583/2019HC DelhiDLHC01028196201910 January 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals as not pressed, in light of the appellants' application for settlement under the Vivad Se Vishwas Scheme. Liberty was granted to seek revival if the settlement is not accepted.

What were the facts?

The appellants applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024. Consequently, they requested the dismissal of their appeals as not pressed.

What were the issues?

Whether appeals should be dismissed as not pressed when the assessee opts for settlement under a tax dispute resolution scheme.

AI-generated summary — verify with the full judgment below

$~16 to 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 582/2019 & CM APPL.1209/2025 (Withdrawal Of Appeal)

RADHIKA ROY

.....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs.

versus

PR.COMMISSIONER OF INCOME TAX- 6 & ANR.

.....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs. 17 + ITA 583/2019 & CM APPL.1207/2025 (Withdrawal Of Appeal)

RADHIKA ROY

.....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs.

versus

PR. COMMISSIONER OF INCOME TAX- 6 & ANR.

.....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs. 18 + ITA 584/2019, CM APPL. 47926/2019 (Stay) & CM APPL.1210/2025 (Withdrawal Of Appeal)

PRANNOY ROY

.....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs.

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 24/01/2025 at 14:24:17

versus

PR. COMMISSIONER OF INCOME TAX - 6 & ANR.

.....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs.

19 + ITA 585/2019 & CM APPL.1208/2025 (Withdrawal Of Appeal)

PRANNOY ROY

.....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs.

versus

PR. COMMISSIONER OF INCOME TAX- 6 & ANR.

.....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs. 20 + ITA 623/2019 & CM APPL.1204/2025 (Withdrawal Of Appeal)

RADHIKA ROY

.....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs.

versus

PR. COMMISSIONER OF INCOME TAX- 6 & ANR.

.....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs. 21 + ITA 626/2019 & CM APPL.1211/2025 (Withdrawal Of 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 24/01/2025 at 14:24:17

Appeal)

PRANNOY ROY

.....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs.

versus

PR. COMMISSIONER OF INCOME TAX- 6, & ANR.

.....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

10.01.2025

Learned counsel for the appellants states that since they have applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024, the appeals may be dismissed at this stage as not pressed. Ordered accordingly. The aforesaid, however, shall be with liberty reserved to the appellants to seek revival in case the settlement is not accepted under the aforesaid Act.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. JANUARY 10, 2025/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 24/01/2025 at 14:24:17

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