Facts of the Case

The appellant, Shanghai Electric Group Co. Ltd., had filed appeals before the Delhi High Court challenging certain income tax matters under the Income Tax Act. During the pendency of the appeals, the disputes between the parties were amicably resolved under the amnesty scheme known as the “Vivaad Se Vishwas Scheme. 

Issues Involved

  • Whether pending income tax appeals survive after settlement under the Vivad Se Vishwas Scheme.
  • Whether such appeals are liable to be disposed of as infructuous upon settlement 

Petitioner’s Arguments

  • The appellant submitted that the disputes forming the subject matter of the appeals had already been resolved under the Vivad Se Vishwas Scheme.
  • Consequently, the appeals no longer required adjudication and had become infructuous.

Respondent’s Arguments

  • The respondent was represented by the Revenue authorities.
  • No specific opposition is recorded, and the matter proceeded on the statement made by the appellant regarding settlement under the scheme.

Court Order / Findings

  • The Delhi High Court accepted the submission of the appellant that the disputes had been resolved under the Vivad Se Vishwas Scheme.
  • The Court held that the appeals had become infructuous.
  • Accordingly, both appeals were disposed of as infructuous.

Important Clarification by Court

  • The Court noted that certain connected matters were still pending consideration.
  • The Registry was directed to list those 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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