1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION SPECIAL LEAVE PETITION(CIVIL) NO.10759/2018 (WITH IA NO.48854/2021) Commissioner of Income Tax (LTU), New Delhi Petitioner Versus International Tractors Limited Respondent ORDER 1. Interlocutory Application No. 48854 of 2021 has been preferred by assessee to dispose of present special leave petition filed by Revenue on ground that during pendency of present proceedings, assessee has settled matter under Direct Tax Vivad se Vishwas Act, 2020. 2. Shri Vikramjit Banerjee, learned Additional Solicitor General of India appearing on behalf of Revenue has submitted that he has no further instructions in matter on aforesaid. However, he has submitted that special leave petition may be disposed of on statement made by Shri Ajay Vohra, learned Senior Advocate appearing on behalf of assessee that matter has been settled under Direct Tax Vivad se Vishwas Act, 2020, reserving liberty with Revenue to revive special leave petition, in case of necessity. Signature Not Verified Digitally signed by R Natarajan 3. Date: 2022.02.08 16:35:43 IST Reason: In view of above, IA No. 48854/2021 is allowed and Special Leave Petition (Civil) No. 10759/2018 is disposed of in terms of settlement -2- arrived at by assessee under Direct Tax Vivad se Vishwas Act, 2020. However, it is observed that we have not entered into merits of case and we have not expressed anything on merits in favour of either of parties and present special leave petition is disposed of only on basis of statement made by learned Senior Advocate appearing on behalf of assessee that matter has been settled under Direct Tax Vivad se Vishwas Act, 2020. 4. Liberty is reserved in favour of Revenue to revive special leave petition, in case of necessity. J. [M.R. SHAH] NEW DELHI; j. FEBRUARY 07, 2022 [B.V. NAGARATHNA] 3 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION MISCELLANEOUS APPLICATION NO.1550/2018 IN SPECIAL LEAVE PETITION(CIVIL) NO.8426/2018 (With IA No. 48808/2021) Commissioner of Income Tax Applicant/Petitioner Versus International Tractors Limited Respondent ORDER Miscellaneous Application No. 1550/2018 Having heard Shri Ajay Vohra, learned Senior Advocate appearing on behalf of applicant-assessee and Shri Vikramjit Banerjee, learned Additional Solicitor General of India appearing on behalf of Revenue and considering averments made in application, present Miscellaneous Application No. 1550/2018 is hereby allowed. Order dated 28.03.2018 passed in Special Leave Petition (Civil) No. 8426/2018 is hereby recalled and said special leave petition is ordered to be restored to its original number. Special Leave Petition (Civil) No. 8426/2018 with IA No.48808/2021 1. Interlocutory Application No. 48808 of 2021 has been preferred by assessee to dispose of present special leave petition filed by Revenue on ground that during pendency of present proceedings, assessee has settled matter under Direct Tax Vivad se Vishwas Act, 2020. contd.. -4- 2. Shri Vikramjit Banerjee, learned Additional Solicitor General of India appearing on behalf of Revenue has submitted that he has no further instructions in matter on aforesaid. However, he has submitted that special leave petition may be disposed of on statement made by Shri Ajay Vohra, learned Senior Advocate appearing on behalf of assessee that matter has been settled under Direct Tax Vivad se Vishwas Act, 2020, reserving liberty with Revenue to revive special leave petition, in case of necessity. 3. In view of above, IA No. 48808/2021 is allowed and Special Leave Petition (Civil) No. 8426/2018 is disposed of in terms of settlement arrived at by assessee under Direct Tax Vivad se Vishwas Act, 2020. However, it is observed that we have not entered into merits of case and we have not expressed anything on merits in favour of either of parties and present special leave petition is disposed of only on basis of statement made by learned Senior Advocate appearing on behalf of assessee that matter has been settled under Direct Tax Vivad se Vishwas Act, 2020. 4. Liberty is reserved in favour of Revenue to revive special leave petition, in case of necessity. J. [M.R. SHAH] NEW DELHI; j. FEBRUARY 07, 2022 [B.V. NAGARATHNA] 5 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION MISCELLANEOUS APPLICATION NO.1563/2018 IN SPECIAL LEAVE PETITION(CIVIL) NO.8423/2018 (With IA No. 48816/2021) Commissioner of Income Tax Applicant/Petitioner Versus International Tractors Limited Respondent ORDER Miscellaneous Application No. 1563/2018 Having heard Shri Ajay Vohra, learned Senior Advocate appearing on behalf of applicant-assessee and Shri Vikramjit Banerjee, learned Additional Solicitor General of India appearing on behalf of Revenue and considering averments made in application, present Miscellaneous Application No. 1563/2018 is hereby allowed. Order dated 28.03.2018 passed in Special Leave Petition (Civil) No. 8423/2018 is hereby recalled and said special leave petition is ordered to be restored to its original number. Special Leave Petition (Civil) No. 8423/2018 with IA No.48816/2021 1. Interlocutory Application No. 48816 of 2021 has been preferred by assessee to dispose of present special leave petition filed by Revenue on ground that during pendency of present proceedings, assessee has settled matter under Direct Tax Vivad se Vishwas Act, 2020. 2. Shri Vikramjit Banerjee, learned Additional Solicitor General of India -6- appearing on behalf of Revenue has submitted that he has no further instructions in matter on aforesaid. However, he has submitted that special leave petition may be disposed of on statement made by Shri Ajay Vohra, learned Senior Advocate appearing on behalf of assessee that matter has been settled under Direct Tax Vivad se Vishwas Act, 2020, reserving liberty with Revenue to revive special leave petition, in case of necessity. 3. In view of above, IA No. 48816/2021 is allowed and Special Leave Petition (Civil) No. 8423/2018 is disposed of in terms of settlement arrived at by assessee under Direct Tax Vivad se Vishwas Act, 2020. However, it is observed that we have not entered into merits of case and we have not expressed anything on merits in favour of either of parties and present special leave petition is disposed of only on basis of statement made by learned Senior Advocate appearing on behalf of assessee that matter has been settled under Direct Tax Vivad se Vishwas Act, 2020. 4. Liberty is reserved in favour of Revenue to revive special leave petition, in case of necessity. J. [M.R. SHAH] NEW DELHI; j. FEBRUARY 07, 2022 [B.V. NAGARATHNA] 7 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION MISCELLANEOUS APPLICATION NO.1562/2018 IN SPECIAL LEAVE PETITION(CIVIL) NO.8425/2018 (With IA No. 48813/2021) Commissioner of Income Tax Applicant/Petitioner Versus International Tractors Limited Respondent ORDER Miscellaneous Application No. 1562/2018 Having heard Shri Ajay Vohra, learned Senior Advocate appearing on behalf of applicant-assessee and Shri Vikramjit Banerjee, learned Additional Solicitor General of India appearing on behalf of Revenue and considering averments made in application, present Miscellaneous Application No. 1562/2018 is hereby allowed. Order dated 28.03.2018 passed in Special Leave Petition (Civil) No. 8425/2018 is hereby recalled and said special leave petition is ordered to be restored to its original number. Special Leave Petition (Civil) No. 8425/2018 with IA No.48813/2021 1. Interlocutory Application No. 48813 of 2021 has been preferred by assessee to dispose of present special leave petition filed by Revenue on ground that during pendency of present proceedings, assessee has settled matter under Direct Tax Vivad se Vishwas Act, 2020. 2. Shri Vikramjit Banerjee, learned Additional Solicitor General of India -8- appearing on behalf of Revenue has submitted that he has no further instructions in matter on aforesaid. However, he has submitted that special leave petition may be disposed of on statement made by Shri Ajay Vohra, learned Senior Advocate appearing on behalf of assessee that matter has been settled under Direct Tax Vivad se Vishwas Act, 2020, reserving liberty with Revenue to revive special leave petition, in case of necessity. 3. In view of above, IA No. 48813/2021 is allowed and Special Leave Petition (Civil) No. 8425/2018 is disposed of in terms of settlement arrived at by assessee under Direct Tax Vivad se Vishwas Act, 2020. However, it is observed that we have not entered into merits of case and we have not expressed anything on merits in favour of either of parties and present special leave petition is disposed of only on basis of statement made by learned Senior Advocate appearing on behalf of assessee that matter has been settled under Direct Tax Vivad se Vishwas Act, 2020. 4. Liberty is reserved in favour of Revenue to revive special leave petition, in case of necessity. J. [M.R. SHAH] NEW DELHI; j. FEBRUARY 07, 2022 [B.V. NAGARATHNA] -9- ITEM NO.25 Court 12 (Video Conferencing) SECTION XIV S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No. 10759/2018 (Arising out of impugned final judgment and order dated 20-07-2017 in ITA No. 690/2008 passed by High Court of Delhi at New Delhi) COMMISSIONER OF INCOME TAX (LTU) Petitioner(s) VERSUS INTERNATIONAL TRACTORS LTD. Respondent(s) (IA No. 51458/2018 - EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT IA No. 48854/2021 - FORMAL DISPOSAL) WITH MA 1550/2018 in SLP(C) No. 8426/2018 (XIV) (FOR RECALLING COURTS ORDER ON IA 62643/2018 FOR WITHDRAWAL OF CASE / APPLICATION ON IA 48808/2021 IA No. 62643/2018 - RECALLING COURTS ORDER IA No. 48808/2021 - WITHDRAWAL OF CASE / APPLICATION) MA 1563/2018 in SLP(C) No. 8423/2018 (XIV) (FOR RECALLING COURTS ORDER ON IA 62648/2018 FOR WITHDRAWAL OF CASE / APPLICATION ON IA 48816/2021 IA No. 62648/2018 - RECALLING COURTS ORDER IA No. 48816/2021 - WITHDRAWAL OF CASE / APPLICATION) MA 1562/2018 in SLP(C) No. 8425/2018 (XIV) (FOR RECALLING COURTS ORDER ON IA 62645/2018 FOR WITHDRAWAL OF CASE / APPLICATION ON IA 48813/2021 IA No. 62645/2018 - RECALLING COURTS ORDER IA No. 48813/2021 - WITHDRAWAL OF CASE / APPLICATION) Date : 07-02-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MRS. JUSTICE B.V. NAGARATHNA For Petitioner(s) Mr. Vikramjeet Banerjee, ASG Mr. Rupesh Kumar, Adv Mr. Merusagar Samantaray, Adv Mr. Pranay Ranjan, Adv Ms. Anita Sahani, Adv Mrs. Anil Katiyar, AOR Mr. Raj Bahadur Yadav, AOR Contd - 10 - For Respondent(s) Mr. Ajay Vohra, Sr Adv Mr. Aashish Gupta, Adv Mr. Aditya Mukherjee, Adv Mr. Alind Chopra, Adv Mr. S. S. Shroff, AOR UPON hearing counsel Court made following ORDER SLP (C) No. 10759/2018 with IA No.48854/2021 I.A. No.48854/2021 is allowed and SLP (C) No.10759/2018 is disposed of in terms of signed order. M.A. No.1550/2018 in SLP (C) 8426/2018 (with IA No.48808/2021) M.A.No.1550/2018 is allowed and SLP is ordered to be restored to its original number. I.A. No.48808/2021 is allowed and SLP (C) No.8426/2018 is disposed of in terms of signed order. M.A. No.1563/2018 in SLP (C) 8423/2018 (with IA No.48816/2021) M.A.No.1563/2018 is allowed and SLP is ordered to be restored to its original number. I.A. No.48816/2021 is allowed and SLP (C) No.8423/2018 is disposed of in terms of signed order. M.A. No.1562/2018 in SLP (C) 8425/2018 (with IA No.48813/2021) M.A.No.1562/2018 is allowed and SLP is ordered to be restored to its original number. I.A. No.48813/2021 is allowed and SLP (C) No.8425/2018 is disposed of in terms of signed order. (NEETU SACHDEVA) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER (signed orders are placed on file) Commissioner of Income-tax (LTU), New Delhi v. International Tractors Limited