Facts of the Case

The appellant, Shanghai Electric Group Co. Ltd., had filed appeals before the Delhi High Court challenging orders passed by the Income Tax Authorities. The matters were pending adjudication under ITA 749/2018 and ITA 641/2019.

During the course of hearing conducted via video conferencing, counsel for the appellant submitted that the disputes forming the subject matter of the appeals had been amicably resolved under the Vivaad Se Vishwas Scheme, an amnesty scheme introduced by the Government of India for settlement of tax disputes.

Issues Involved

  • Whether the appeals should continue when the dispute has been settled under the Vivaad Se Vishwas Scheme.
  • Whether such settlement renders the pending appeals infructuous.

Petitioner’s Arguments

  • The appellant submitted that the disputes involved in the present appeals had already been settled under the Vivaad Se Vishwas Scheme.
  • Consequently, the appeals no longer required adjudication and had become infructuous.

Respondent’s Arguments

  • The order does not record detailed submissions from the Revenue.
  • The proceedings indicate no objection to disposal upon settlement under the scheme.

Court’s Findings / Order

  • The Court accepted the submission of the appellant that the disputes stood resolved under the amnesty scheme.
  • It held that, in light of such settlement, the appeals had become infructuous.
  • Accordingly, both appeals were disposed of as infructuous.

Important Clarification

  • The Court noted that certain connected matters were also pending consideration.
  • The Registry was directed to list such connected appeals for consideration separately.

Link to download the order - https://delhihighcourt.nic.in/app/case_number_pdf/2020:DHC:3909-DB/MMH21122020ITA7492018_161936.pdf

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