Facts of the Case

The present matter pertains to appeals filed by the Appellant, Ms. Monica Sehgal, before the Delhi High Court challenging proceedings under the Income Tax Act. The appeals (ITA 805/2019 and ITA 806/2019) were heard through video conferencing.

During the course of hearing, the counsel for the Appellant submitted that the Appellant had already filed applications under the “Vivad Se Vishwas” Amnesty Scheme, and therefore, did not wish to press the present appeals.

Issues Involved

  • Whether the appeals should be continued when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.
  • Whether liberty can be granted to revive the appeals in case the settlement fails.

Petitioner’s Arguments

  • The Appellant, through counsel, submitted that applications had already been filed under the Vivad Se Vishwas Amnesty Scheme.
  • Accordingly, the Appellant chose not to pursue the present appeals further 

Respondent’s Arguments

  • The order does not specifically record detailed arguments from the Respondent.
  • The matter proceeded based on the submission of the Appellant regarding withdrawal of appeals.

Court Order / Findings

  • The Delhi High Court disposed of the appeals in view of the Appellant’s request not to press them.
  • The Court granted liberty to the Appellant to revive the appeals in case the disputes are not amicably resolved under the scheme.

Important Clarification

  • Opting for the Vivad Se Vishwas Scheme allows an assessee to withdraw pending litigation.
  • However, the Court safeguarded the Appellant’s rights by allowing revival of appeals if the settlement process does not conclude successfully.

Sections Involved

  • Income Tax Act, 1961 (general appellate provisions – specific sections not mentioned in the order)
  • Vivad Se Vishwas Act, 2020 (Dispute Resolution Scheme)

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

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