Facts of the Case

The petitioners, Shreya Aeren and Sanjeev J. Aeren, filed writ petitions before the Delhi High Court challenging proceedings initiated by the Income Tax Department. During the course of the hearing, it was submitted by the petitioners that statutory appeals had already been filed before the Commissioner of Income Tax (Appeals) [CIT(A)].

Accordingly, the petitioners sought permission from the Court to withdraw the writ petitions with liberty to pursue all grounds raised in the petitions before the appellate authority.

Issues Involved

  1. Whether the High Court should entertain writ petitions when an effective alternative statutory remedy is already available and invoked.
  2. Whether the petitioners should be granted liberty to raise all grounds before the appellate authority (CIT(A)) after withdrawal of writ petitions.

Petitioner’s Arguments

  • The petitioners submitted that they had already filed statutory appeals before CIT(A).
  • They requested the Court to allow withdrawal of the writ petitions.
  • They further sought liberty to raise all issues and grounds before the appellate authority.

Respondent’s Arguments

  • The Revenue, represented by its counsel, did not raise substantial objections to the withdrawal request.
  • The matter was left to the discretion of the Court regarding withdrawal and liberty.

Court Order / Findings

  • The Delhi High Court permitted withdrawal of the writ petitions.
  • Liberty was granted to the petitioners to urge all grounds before the Commissioner of Income Tax (Appeals).
  • The petitions were accordingly dismissed as withdrawn.

Important Clarification (Order dated 28.05.2019)

Subsequently, a clarification application was allowed by the Court, adding that:

  • The petitioners are at liberty to approach CIT(A) for expeditious disposal of the appeal.
  • The appellate authority was requested to preferably decide the appeal within three months from receipt of the order.

 

Sections Involved

  • Income Tax Act, 1961 – Provisions relating to appeals before Commissioner of Income Tax (Appeals)
  • Article 226 of the Constitution of India – Writ Jurisdiction
  • Principle of Alternative Remedy (Exhaustion of statutory remedies before invoking writ jurisdiction)

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

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