Facts of the Case

The appellant, Lachman Dass Bhatia, had filed Income Tax Appeals bearing ITA Nos. 724/2010, 725/2010, 726/2010, 727/2010, 728/2010 and 729/2010 before the Delhi High Court against the Assistant Commissioner of Income Tax.

During the hearing, learned counsel appearing for the appellant sought permission from the Court to withdraw the pending appeals with liberty to pursue the matter through writ petitions. Counsel appearing for the Revenue stated that there was no objection to the request made by the appellant.

 

Issues Involved

  1. Whether the appellant should be permitted to withdraw the pending Income Tax Appeals.
  2. Whether such withdrawal could be allowed for the purpose of pursuing appropriate writ petitions before the competent forum.

 

Petitioner’s Arguments

  • The appellant, through counsel, requested permission from the Court to withdraw the pending Income Tax Appeals.
  • It was submitted that the appellant intended to file writ petitions and therefore sought withdrawal of the appeals.

 

Respondent’s Arguments

  • Counsel appearing for the Revenue did not oppose the request made by the appellant.
  • The Revenue expressly stated that it had no objection to the withdrawal of the appeals.

 

Court Findings

  • The Court recorded the submissions made by both sides.
  • It noted that the appellant sought withdrawal of the appeals for filing writ petitions.
  • The Court also noted the absence of any objection from the Revenue.
  • Considering the above circumstances, the Court found it appropriate to permit withdrawal of the appeals.

 

Court Order

The Delhi High Court permitted the appellant to withdraw ITA Nos. 724/2010 to 729/2010. Consequently, all the appeals stood withdrawn, thereby enabling the appellant to pursue appropriate writ proceedings.

 

Important Clarification

  • The order does not decide any substantive issue under the Income-tax Act, 1961.
  • No findings were recorded on the merits of the tax dispute.
  • The Court merely granted permission for withdrawal of the appeals.
  • The withdrawal was allowed because the appellant intended to pursue writ remedies.
  • The Revenue raised no objection to such withdrawal.

 

Sections Involved

The order does not discuss or adjudicate any specific provision of the Income-tax Act, 1961.

The proceedings arose from Income Tax Appeals before the Delhi High Court; however, no statutory provision was interpreted or decided in the withdrawal order.

 

Link to download the order -

https://delhihighcourt.nic.in/app/case_number_pdf/2010:DHC:9979/MMH26092010ITA7272010_163355.pdf 

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