Facts of the Case

The petitioners, Shreya Aeren and Sanjeev J. Aeren, filed writ petitions before the Delhi High Court challenging certain actions/orders passed by the Income Tax Authorities. During the course of proceedings, it was brought to the Court’s notice that statutory appeals had already been filed before the Commissioner of Income Tax (Appeals).

Recognizing the availability of an alternative statutory remedy, the petitioners sought permission to withdraw the writ petitions with liberty to pursue all grounds before the appellate authority.

Issues Involved

  1. Whether writ petitions under Article 226 should be entertained when an effective alternative statutory remedy is available?
  2. Whether petitioners should be permitted to withdraw writ petitions with liberty to raise all grounds before the appellate authority?

Petitioner’s Arguments

  • The petitioners submitted that statutory appeals had already been filed before the CIT(A).
  • They sought liberty to withdraw the writ petitions while preserving their right to raise all issues in the pending appeals.
  • It was implied that the appellate forum is the appropriate authority for adjudication of disputed tax matters.

Respondent’s Arguments

  • The Revenue, represented by standing counsel, did not object to the withdrawal request.
  • It relied on the principle that statutory remedies should ordinarily be exhausted before invoking writ jurisdiction.

Court’s Findings / Order

  • The Delhi High Court allowed the petitioners to withdraw the writ petitions.
  • Liberty was granted to raise all grounds before the Commissioner of Income Tax (Appeals).
  • The petitions were dismissed as withdrawn with such liberty.

Important Clarification (Order dated 28.05.2019)

  • The Court clarified that:

The petitioner is at liberty to approach the CIT(A) for expeditious disposal of the appeal, preferably within three months from receipt of the order.

This clarification strengthens the procedural safeguard ensuring timely adjudication.

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2019:DHC:7591-DB/SMD13052019CW26292019_130627.pdf

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