Radhika Roy and Prannoy Roy V. PR. Commissioner of Income Tax-6 & ANR.

ITA/582/2019

AI Insights

The case involves multiple appeals filed by Radhika Roy and Prannoy Roy against the Commissioner of Income Tax-6 and another respondent. The appellants, represented by Ms. Disha Jham and Mr. Devansh Jain, sought to withdraw their appeals following their application for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024. The respondents were represented by Ms. Induraj Singh Rai and other advocates. The court's decision to dismiss the appeals was based on the appellants' request, with a provision allowing for the revival of the appeals depending on the outcome of the settlement under the specified scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 804924 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 10-01-2025
• Assessment Year: misc
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: INDURAJ RAI; SANJEEV MENON; RAHUL SINGH; ANMOL JAGGA; GAURAV KUMAR
• Assessee Lawyers: DISHA JHAM; DEVANSH JAIN
• Keywords: Direct Tax Vivad Se Vishwas Scheme; Settlement; Withdrawal of appeal

Judgement Text

"$~16 to 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 582/2019 & CM APPL.1209/2025 (Withdrawal Of Appeal) RADHIKA ROY .....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs. versus PR.COMMISSIONER OF INCOME TAX- 6 & ANR. .....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs. 17 + ITA 583/2019 & CM APPL.1207/2025 (Withdrawal Of Appeal) RADHIKA ROY .....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs. versus PR. COMMISSIONER OF INCOME TAX- 6 & ANR. .....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs. 18 + ITA 584/2019, CM APPL. 47926/2019 (Stay) & CM APPL.1210/2025 (Withdrawal Of Appeal) PRANNOY ROY .....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/01/2025 at 14:24:16 versus PR. COMMISSIONER OF INCOME TAX - 6 & ANR. .....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs. 19 + ITA 585/2019 & CM APPL.1208/2025 (Withdrawal Of Appeal) PRANNOY ROY .....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs. versus PR. COMMISSIONER OF INCOME TAX- 6 & ANR. .....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs. 20 + ITA 623/2019 & CM APPL.1204/2025 (Withdrawal Of Appeal) RADHIKA ROY .....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs. versus PR. COMMISSIONER OF INCOME TAX- 6 & ANR. .....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs. 21 + ITA 626/2019 & CM APPL.1211/2025 (Withdrawal Of This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/01/2025 at 14:24:16 Appeal) PRANNOY ROY .....Appellant Through: Ms. Disha Jham and Mr. Devansh Jain, Advs. versus PR. COMMISSIONER OF INCOME TAX- 6, & ANR. .....Respondents Through: Ms. Induraj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Anmol Jagga and Mr.Gaurav Kumar, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 10.01.2025 Learned counsel for the appellants states that since they have applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024, the appeals may be dismissed at this stage as not pressed. Ordered accordingly. The aforesaid, however, shall be with liberty reserved to the appellants to seek revival in case the settlement is not accepted under the aforesaid Act. YASHWANT VARMA, J. HARISH VAIDYANATHAN SHANKAR, J. JANUARY 10, 2025/nd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/01/2025 at 14:24:16 "