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Habitat Buildtech Pvt. Ltd vs Principal Commissioner Of Income Tax, ... on 16 March, 2021

Author: Rajiv Shakdher

Bench: Rajiv Shakdher, Talwant Singh

                      $~90
                      *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                      +      W.P.(C) 3383/2021 and CM APPL. 10268-69/2021
                             HABITAT BUILDTECH PVT. LTD.                             ..... Petitioner
                                                Through:     Mr. Shrey Ashat and Ms. Preetika
                                                             Mishra, Advocates.
                                          versus
                             PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4 &
                             ANR.                                   ..... Respondents
                                          Through: Mr. Ajit Sharma, Senior Standing
                                                   Counsel.

                             CORAM:
                             HON'BLE MR. JUSTICE RAJIV SHAKDHER
                             HON'BLE MR. JUSTICE TALWANT SINGH
                                          ORDER

% 16.03.2021 CM APPL. 10269/2021

1. Allowed, subject to just exceptions.

W.P.(C) 3383/2021 &CM APPL. 10268/2021

2. Learned counsel for the parties inform us that the issue raised in the instant writ petition is similar to the issue raised in the batch of a writ petitions numbered as WP(C) 2579/2021, WP(C) 2594/2021, WP(C) 2612/2021 and WP(C) 2615/2021, which came up for hearing before this Court on 25.02.2021.

2.1. The order passed in the said writ petitions is appended at page 294 of the paper book and is marked as Annexure P-17.

3. Accordingly, issue notice. Mr. Ajit Sharma accepts service on behalf of the revenue. Counter-affidavit will be filed within four weeks from today. Rejoinder, if any, will be filed before the next date of hearing.

4. Given the fact that the scheme under the Direct Tax Vivad Se Vishwas Act, 2020 [in short 'the Act'] insofar as the petitioner is concerned, will expire on 30.04.2021, for the moment, the Revenue will accept the tax, as determined by the designated authority, as per the original certificate issued in Form 3.

5. In the event, the petitioner is not successful in persuading us to take a view in their favour in the instant matter, it will pay the tax, as per the revised certificate issued by the designated authority, along with suitable interest, if any, which this Court may impose, at the time of the disposal of the writ petition.

6. Learned counsels for the petitioner and the Revenue have, for the moment, accepted the pro tem measure put in place by the Court.

7. It is made clear that if the petitioner was to succeed in the matter, consequential relief will follow as per the provisions of the Act and the rules framed thereunder.

8. List the captioned matter on 04.05.2021.

RAJIV SHAKDHER, J TALWANT SINGH, J MARCH 16, 2021 mr Click here to check corrigendum, if any W.P.(C) 3383/2021 Page 2 of 2 Signature Not Verified Signed By:HARIOM Signing Date:19.03.2021 11:42:08