Facts of the Case

  1. ITA Nos. 1016, 1017 and 1020 of 2009 were listed before the Delhi High Court.
  2. The appellant/assessee, through its counsel, requested permission to withdraw the appeals.
  3. The Court considered the request made on behalf of the assessee.
  4. Since the appellant no longer wished to pursue the appeals, the Court dismissed the same as withdrawn.

 Issues Involved

  1. Whether the appellant/assessee should be permitted to withdraw the pending income tax appeals?
  2. Whether the appeals should be dismissed upon such withdrawal?

 Petitioner’s Arguments (Appellant/Assessee)

  • Learned counsel for the appellant/assessee sought permission from the Court to withdraw the appeals pending before it.

 Respondent’s Arguments (Revenue)

  • No specific submissions of the Revenue are recorded in the order.

 Court Findings

  1. The Court took note of the request made by learned counsel for the appellant/assessee seeking withdrawal of the appeals.
  2. Since the appellant desired not to pursue the proceedings further, the Court allowed the withdrawal.
  3. The Court did not examine or decide any issue on merits.
  4. The appeals stood disposed of solely on account of withdrawal. 

Court Order

The Delhi High Court dismissed ITA Nos. 1016, 1017 and 1020 of 2009 as withdrawn after learned counsel for the appellant/assessee sought permission to withdraw the appeals. 

Important Clarification

  • The order does not decide any question of law.
  • No findings were rendered on the merits of the tax dispute.
  • The dismissal was procedural in nature and resulted solely from the appellant's decision to withdraw the appeals.
  • Therefore, the order should not be treated as a precedent on substantive tax issues.

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2011:DHC:14612-DB/AKS05082011ITA10162009_152018.pdf

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