2021 (2) TMI 1263 - SCH - Income Tax

Court permits de-tagging of cases, designates leading case + allows withdrawal under tax dispute resolution.

The court allowed the de-tagging of specific cases and designated a Special Leave Petition as the leading case. It disposed of Civil Appeal cases and ... De-tagging of cases - treatment of a leading case - listing for hearing - disposal in terms of signed order - withdrawal of Special Leave Petition with liberty to revive - Direct Tax Vivad Se Vishwas Act, 2020 - exploration of remedial optionDe-tagging of cases - treatment of a leading case - listing for hearing - Application for de-tagging of certain grouped matters and treating SLP (C) No.8091 of 2016 as the leading case, and listing of specified matters for hearing. - HELD THAT: - The Revenue sought de-tagging of multiple matters referred to in Annexure A of I.A. No.103501/2020 in C.A. No.14702/2015 and proposed that SLP (C) No.8091 of 2016 be treated as the leading case. As the paper-books of the Annexure A matters were not available for ready reference, the Registry was directed to list those matters along with applications for de tagging and connected cases on 26th February, 2021 and to treat SLP (C) No.8091 of 2016 as the leading case on future dates. Separately, learned counsel for the respondent assessee in C.A. No.14702/2015 had no objection to de tagging and the application was allowed.De tagging allowed; matters to be listed on 26th February, 2021; SLP (C) No.8091 of 2016 to be treated as leading case.Disposal in terms of signed order - Disposition of a batch of Civil Appeals and Special Leave Petitions listed before the Court. - HELD THAT: - A series of Civil Appeals, SLP(C) matters and Diary matters identified in the order were disposed of by the Court in terms of the signed order. Pending applications relating to those matters were also disposed of. The order records final disposal without further elaboration in this judgment text.The listed appeals and connected matters are disposed of in terms of the signed order; pending applications stand disposed of.Withdrawal of Special Leave Petition with liberty to revive - Direct Tax Vivad Se Vishwas Act, 2020 - exploration of remedial option - Petition SLP(C) No.16471/2018 permitted to be withdrawn with liberty to revive and petitioner directed to explore remedy under the Direct Tax Vivad Se Vishwas Act, 2020; all substantive questions left open. - HELD THAT: - Counsel for the petitioner in SLP(C) No.16471/2018 informed the Court that the petitioner has been advised to explore settlement under the Direct Tax Vivad Se Vishwas Act, 2020 and filed an application seeking permission to withdraw the SLP with liberty to revive it if necessary. The Court allowed the application, disposed of the petition and pending applications as withdrawn with the stated liberty, and expressly left all questions raised in the petition open. I.A. No.120779 of 2020 was allowed accordingly.SLP(C) No.16471/2018 and pending applications are disposed of as withdrawn with liberty to revive; petitioner may explore the Direct Tax Vivad Se Vishwas Act, 2020; all questions left open; I.A. No.120779/2020 allowed.Final Conclusion: The Court allowed applications for de tagging and listed the concerned matters for hearing (treating SLP (C) No.8091/2016 as leading), disposed of a batch of appeals in terms of the signed order, and permitted SLP(C) No.16471/2018 to be withdrawn with liberty to revive while leaving substantive questions open and encouraging exploration of the Direct Tax Vivad Se Vishwas Act, 2020. Issues:1. De-tagging of cases from a group of matters2. Treating a Special Leave Petition as a leading case3. Disposal of Civil Appeal cases4. Disposal of pending applications5. Withdrawal of a Special Leave Petition under the Direct Tax Vivad Se Vishwas Act, 2020De-tagging of Cases:The Revenue Department's counsel requested the de-tagging of specific cases from a group of matters and proposed to designate a Special Leave Petition as the leading case. The court directed the Registry to list the cases for de-tagging and other connected matters on a specified date. The counsel for the respondent in one case had no objection to de-tagging, and the application for de-tagging was allowed.Treating Special Leave Petition as Leading Case:The court decided to treat a particular Special Leave Petition as the leading case for future dates, based on the request made by the Revenue Department's counsel.Disposal of Civil Appeal Cases:Several Civil Appeal cases and related applications were disposed of in accordance with a signed order issued by the court. The pending applications were also disposed of as per the order.Withdrawal of Special Leave Petition under Direct Tax Vivad Se Vishwas Act, 2020:In a specific Special Leave Petition, the petitioner's counsel informed the court about the intention to explore settlement under the Direct Tax Vivad Se Vishwas Act, 2020. The petitioner sought permission to withdraw the petition with liberty to revive it if necessary. The court disposed of the petition and pending applications as withdrawn with the mentioned liberty, leaving all questions raised in the petition open. An associated application was allowed accordingly.This judgment primarily dealt with procedural matters such as de-tagging cases, designating a leading case, disposing of Civil Appeal cases and pending applications, and allowing the withdrawal of a Special Leave Petition under the Direct Tax Vivad Se Vishwas Act, 2020. The court's decisions were made in response to requests and submissions from the involved parties and were aimed at streamlining the legal process and ensuring compliance with relevant laws and regulations.