PUSHPA RANI vs. ACIT (A)

ITA - 347 / 2023HC Delhi07 July 20232 pages

For Petitioner: MANOJ SHARMA

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appellant's request to withdraw the appeal. The Court granted liberty to the appellant to file fresh appeals for each of the concerned Assessment Years. It was also directed that the appellant would have to revisit the questions of law framed in the appeal. The Court stated that if fresh appeals are filed, they will be examined as per law at the relevant point in time. Consequently, all pending applications were closed. No specific finding was made on the merits of the case, as the appeal was dismissed as withdrawn.

What were the facts?

The appellant, Pushpa Rani, filed an appeal (ITA 347/2023) before the Delhi High Court against an order passed by the ACIT (A). The appeal pertains to unspecified assessment years. The appellant's counsel sought permission to withdraw the appeal with the liberty to file separate appeals for each concerned Assessment Year. The Court also directed the appellant to revisit the questions of law framed in the appeal. Pending applications were also disposed of.

What were the issues?

1. Whether the appellant can withdraw the current appeal with liberty to file separate appeals for each Assessment Year, and if so, under what conditions? Assessee's Contention: The assessee's counsel sought permission to withdraw the appeal with liberty to approach the court with separate appeals for each of the concerned Assessment Years. The assessee also agreed to revisit the questions of law framed in the appeal. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the withdrawal of the appeal or the framing of questions of law. The revenue was represented by Senior Standing Counsel and Standing Counsel.

AI-generated summary — verify with the full judgment below

$~182 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 347/2023

PUSHPA RANI

..... Appellant

Through: Mr Manoj Sharma, Adv.

versus

ACIT (A)

..... Respondent Through: Mr Zoheb Hossain, Sr Standing Counsel with Mr Sanjeev Menon, Standing Counsel.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

07.07.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM Appls.33891, 33892, 33894/2023 1. Allowed, subject to just exceptions. ITA 347/2023 & CM Appls.33890, 33893/2023 2. Counsel for the appellant/assessee seeks permission to withdraw the above-captioned appeal, with liberty to approach this court with separate appeals for each of the concerned Assessment Years (AYs). 3. Counsel for the appellant will also have to revisit the question(s) of law framed in the appeal. 4. The appeal is dismissed as withdrawn, with liberty to file fresh appeals, as indicated hereinabove.

ITA 347/2023

1/2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:32:39

In case appeals are filed, the same will be examined as per law by the court at the relevant point in time. 6. Consequently, pending applications shall stand closed.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JULY 7, 2023/pmc

Click here to check corrigendum, if any

ITA 347/2023

2/2

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:32:39

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