Facts of the Case

The appellant, Shanghai Electric Group Company Limited, filed multiple income tax appeals before the Delhi High Court against the Commissioner of Income Tax. These appeals pertained to various assessment years and were pending adjudication before the Court.

At the time of hearing, it was submitted that the disputes forming the subject matter of the appeals had been resolved under the Vivad se Vishwas Scheme, an amnesty scheme introduced by the Government of India to settle pending tax disputes.

Issues Involved

  1. Whether the pending income tax appeals survive after settlement under the Vivad se Vishwas Scheme.
  2. Whether such appeals should be adjudicated on merits or disposed of as infructuous.

Petitioner’s Arguments

  • The appellant submitted that the disputes involved in the present appeals had already been amicably resolved under the Vivad se Vishwas Scheme.
  • It was contended that in light of such settlement, the appeals no longer required adjudication and had become infructuous.

Respondent’s Arguments

  • The respondent (Commissioner of Income Tax) did not oppose the submission regarding settlement under the scheme.
  • No substantive arguments on merits were advanced due to the resolution of the dispute.

 Court Order / Findings


  • The Delhi High Court accepted the submission of the appellant that the disputes had been settled under the Vivad se Vishwas Scheme.
  • The Court held that in view of such settlement, the appeals no longer survived for adjudication.
  • Accordingly, all connected appeals were disposed of as infructuous.

 Important Clarification


  • The Court did not adjudicate on the merits of the case.
  • Disposal of the appeals was purely procedural due to settlement under the amnesty scheme.
  • Such disposal does not constitute a precedent on substantive tax law issues involved in the original dispute.

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

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