Facts of the Case

The present matter pertains to multiple income tax appeals filed by Shanghai Electric Group Company Limited before the Delhi High Court, being ITA Nos. 639/2017, 717/2017, 718/2017, 720/2017, 721/2017, 722/2017, 723/2017, and 922/2017.

These appeals were instituted against the orders passed by the Commissioner of Income Tax concerning disputes under the Income Tax Act.

During the course of proceedings, it was submitted by the counsel appearing on behalf of the appellant that the disputes forming the subject matter of the present appeals had already been amicably resolved under the Government’s amnesty scheme, namely “Vivad se Vishwas Scheme.”

 Issues Involved


  1. Whether the appeals survive for adjudication after settlement under the Vivad se Vishwas Scheme.
  2. Whether the High Court is required to adjudicate on merits once disputes are resolved under an amnesty scheme.

 Petitioner’s Arguments


  • The appellant submitted that all disputes involved in the present appeals have been amicably settled under the Vivad se Vishwas Scheme.
  • It was contended that in view of such settlement, the appeals have become infructuous and no further adjudication is required.
  • The respondent (Commissioner of Income Tax) was represented by counsel.

    • The Division Bench of the Delhi High Court comprising Hon’ble Justice Manmohan and Hon’ble Justice Sanjeev Narula held that:

    • Since the disputes have been resolved under the Vivad se Vishwas Scheme, the appeals do not survive for adjudication.
    • Accordingly, all connected appeals were disposed of as infructuous 

    Important Clarification

    • The Court did not adjudicate on merits of the tax issues involved.
    • Disposal of the case was purely on account of settlement under the statutory amnesty scheme.
    • Such disposal does not constitute a precedent on substantive tax law issues.

    Sections Involved

    • Income Tax Act, 1961 (general appellate provisions)
    • Direct Tax Vivad se Vishwas Act, 2020 (Amnesty Scheme)

    Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2020:DHC:3903-DB/MMH22122020ITA6392017_160435.pdf

    Disclaimer

    This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.