Facts of the Case

The appellant, Monica Sehgal, filed appeals before the Delhi High Court challenging orders passed by the Income Tax authorities. During the pendency of the appeals, the appellant opted to resolve the dispute under the Vivad Se Vishwas Amnesty Scheme and filed appropriate applications under the scheme.

Issues Involved

  • Whether the appeals should be adjudicated on merits when the appellant has opted for settlement under the Vivad Se Vishwas Scheme.
  • Whether liberty should be granted to revive the appeals if the settlement under the scheme fails.

Petitioner’s Arguments

  • The appellant, through counsel, submitted that she does not wish to press the present appeals.
  • It was informed that applications had already been filed under the Vivad Se Vishwas Scheme for resolution of the tax dispute.

Respondent’s Arguments

  • The respondent (Principal Commissioner of Income Tax-1) was represented, and no objection to disposal based on the appellant’s request was recorded in the order.

Court’s Findings / Order

  • The Delhi High Court accepted the statement made by the appellant’s counsel.
  • The appeals were disposed of as not pressed in view of the application under the Vivad Se Vishwas Scheme.
  • The Court granted liberty to the appellant to revive the appeals in case the dispute is not resolved amicably under the scheme.

Important Clarification

  • Disposal of the appeal does not amount to adjudication on merits.
  • The right to restore the appeal remains intact if the settlement process under the Vivad Se Vishwas Scheme fails.
  • This order reinforces judicial support for alternative dispute resolution mechanisms in tax matters

Link to download the order - https://delhihighcourt.nic.in/app/case_number_pdf/2020:DHC:3911-DB/MMH18122020ITA8052019_162306.pdf

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