Facts of the Case

An appeal bearing ITA No. 931/2011 was pending before the Delhi High Court. At the time of hearing, counsel for the appellant requested permission to withdraw the appeal. The Court accepted the request and permitted withdrawal of the appeal. As a result, the appeal stood dismissed as withdrawn.

 Issues Involved

  1. Whether the appellant should be permitted to withdraw the appeal.
  2. Whether the appeal should be dismissed upon withdrawal by the appellant.

 Petitioner’s/Appellant’s Arguments

The appellant, through learned counsel, sought permission from the Court to withdraw the appeal pending before it.

 Respondent’s Arguments

The uploaded order does not record any submissions or objections on behalf of the respondent.

 Court Findings

The Court considered the request made by learned counsel for the appellant seeking withdrawal of the appeal. The Court found it appropriate to grant permission for withdrawal and accordingly disposed of the matter by dismissing the appeal as withdrawn. No findings were recorded on the substantive tax issues involved in the appeal.

Court Order

Permission to withdraw the appeal was granted. Consequently, ITA No. 931/2011 was dismissed as withdrawn.

Important Clarification

  1. The order is procedural in nature and does not decide any question of law.
  2. No findings were rendered on the merits of the tax dispute.
  3. The appeal was disposed of solely because the appellant sought withdrawal.
  4. This order cannot be treated as a precedent on any substantive provision of the Income Tax Act, 1961.

Sections Involved

Income Tax Act, 1961 – Provisions not specified in the uploaded order.

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2011:DHC:14564-DB/AKS05082011ITA9312011_150024.pdf

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