Facts of the Case

The appellant had filed an appeal before the Delhi High Court under the Income Tax Act. During the hearing, counsel appearing for the appellant submitted that in view of the orders passed on the same day in the connected matter, namely ITA No. 947/2009, the appellant sought permission to withdraw the present appeal.

Considering the statement made by the appellant's counsel, the Court proceeded to consider the request for withdrawal of the appeal.

Issues Involved

  1. Whether the appellant should be permitted to withdraw the appeal in light of the order passed in the connected appeal being ITA No. 947/2009.
  2. Whether any further adjudication on the merits of the appeal was required after the withdrawal request.

Petitioner’s / Appellant’s Arguments

  • The appellant, through its counsel, submitted that in view of the orders passed by the Court in ITA No. 947/2009 on the same date, permission may be granted to withdraw the present appeal.
  • The appellant did not press the appeal for adjudication on merits and sought dismissal of the matter as withdrawn.

Respondent’s Arguments

  • The order does not record any specific submissions advanced on behalf of the respondent.
  • The proceedings were concluded on the basis of the appellant’s request to withdraw the appeal.

Sections Involved

  • Appeal provisions under the Income-tax Act, 1961 (specific section not mentioned in the order).
  • Procedural principles relating to withdrawal of appeals before the High Court.

Court Findings

  • The Delhi High Court took note of the statement made by counsel for the appellant.
  • The Court observed that the request for withdrawal was made in view of the orders passed on the same day in ITA No. 947/2009.
  • Since the appellant no longer wished to pursue the appeal, no examination of the merits of the case was undertaken.
  • The Court accepted the request for withdrawal.

Court Order

The Delhi High Court permitted withdrawal of the appeal and ordered:

"Dismissed as withdrawn."

Accordingly, ITA No. 492/2010 stood disposed of without any adjudication on the merits of the issues involved.

Important Clarification

  • The Court did not decide any substantive question of law in the present appeal.
  • No findings were rendered on the merits of the tax dispute.
  • The dismissal was purely procedural and resulted from the appellant's request to withdraw the appeal.
  • The withdrawal was linked to the order passed in the connected matter, ITA No. 947/2009.
  • Therefore, the order should not be treated as a precedent on any substantive issue under the Income-tax Act, 1961.

Link to download the order -

https://delhihighcourt.nic.in/app/case_number_pdf/2010:DHC:9969-DB/RK16092010ITA4922010_163233.pdf 

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