Facts of the Case

  1. The appellant filed Income Tax Appeals bearing ITA Nos. 724 to 729 of 2010 before the Delhi High Court.
  2. The appeals were directed against proceedings involving the Assistant Commissioner of Income Tax.
  3. At the hearing, counsel for the appellant requested permission to withdraw the appeals in order to file writ petitions.
  4. Counsel appearing for the Revenue stated that there was no objection to the appellant's request.
  5. The matter was placed before the Division Bench comprising the Chief Justice and Justice Manmohan.

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 writ petitions before the appropriate forum.

Petitioner’s Arguments

  • The appellant, through counsel, sought permission from the Court to withdraw the pending appeals.
  • It was submitted that the appellant intended to pursue the matter by filing writ petitions.

Respondent’s Arguments

  • The Revenue, represented by its counsel, stated that it had no objection to the withdrawal of the appeals sought by the appellant.

Court Findings

  • The Court noted the request made by the appellant for withdrawal of the appeals.
  • The Court also took note of the fact that the Revenue had no objection to the proposed withdrawal.
  • Considering the submissions of both parties, the Court found it appropriate to permit withdrawal of the appeals.

Court Order

The Delhi High Court allowed the appellant to withdraw ITA Nos. 724 to 729 of 2010. Consequently, all the pending appeals stood withdrawn, enabling the appellant to pursue writ petitions in accordance with law.

Important Clarification

  • The Court did not adjudicate upon the merits of the tax dispute.
  • No findings were recorded on the substantive issues involved in the appeals.
  • The order is procedural in nature and merely grants permission for withdrawal of the appeals.
  • The withdrawal was permitted because the appellant intended to seek relief through writ proceedings and the Revenue did not oppose the request.
  • The decision should not be construed as a determination of any tax liability or legal issue raised in the appeals.

Sections Involved

  • Income Tax Act, 1961 (Appeal Proceedings)
  • Procedural provisions relating to withdrawal of appeals before the High Court


Link to download the order -

https://delhihighcourt.nic.in/app/case_number_pdf/2010:DHC:9973/MMH16092010ITA7252010_163249.pdf 

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.