Facts of the Case

The appellant, M/s Qualcomm Incorporated, filed multiple income tax appeals before the Delhi High Court challenging the orders passed by the tax authorities. The appeals were registered under ITA Nos. 500 to 504 of 2013. During the course of hearing, counsel appearing for the appellant sought permission from the Court to withdraw the appeals.

Issues Involved

  1. Whether the appellant could seek withdrawal of the pending income tax appeals before the High Court?
  2. What would be the effect of such withdrawal on connected applications?

Petitioner’s Arguments

The appellant (Qualcomm Incorporated), through its counsel, sought liberty from the Court to withdraw the pending appeals. No further arguments on merits were pressed before the Court.

Respondent’s Arguments

The respondent, Assistant Director of Income Tax, appeared through standing counsel. The order does not record any substantive objections from the respondent regarding the withdrawal of appeals.

Court Order / Findings

The Delhi High Court recorded the request made by the appellant for withdrawal of the appeals and accordingly dismissed all the appeals as withdrawn. The Court further disposed of all pending applications as infructuous.

Important Clarification

  • The Court did not adjudicate the matter on merits.
  • Dismissal as withdrawn does not amount to affirmation or reversal of the impugned tax orders.
  • The withdrawal only concludes the appellate proceedings before the High Court.

Sections Involved

  • Section 260A of the Income-tax Act, 1961 (Appeal to High Court)
  • Related Income Tax Appellate Proceedings

Link to Download the Order https://delhihighcourt.nic.in/app/case_number_pdf/2015:DHC:11021-DB/SRB27012015ITA5002013_105752.pdf

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