INDITEX TRENT RETAIL INDIA PVT LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX 4

ITA - 533 / 2022HC Delhi16 December 20221 pages

For Petitioner: DEEPAK CHOPRA AZB & PARTNERS

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi granted the appellant's request to withdraw the appeal. The Court dismissed the appeal as withdrawn, with liberty granted to the appellant to file a fresh appeal, if necessary, as per the law. No decision on the merits of the case was made. The specific reasons for seeking withdrawal or the implications of filing a fresh appeal were not elaborated upon by the Court.

What were the facts?

The appellant, Inditex Trent Retail India Pvt Ltd, filed an appeal before the High Court of Delhi. The appeal was against an order or action by the Principal Commissioner of Income Tax. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to this appeal is not detailed, other than the fact that the appellant is now seeking to withdraw the appeal.

What were the issues?

1. Whether the appellant is permitted to withdraw the appeal filed before the High Court. The assessee, Inditex Trent Retail India Pvt Ltd, through its counsel, sought leave to withdraw the appeal. The assessee also requested liberty to file a fresh appeal, if required. The revenue, represented by the Principal Commissioner of Income Tax, did not record any specific arguments against the withdrawal in the provided text.

AI-generated summary — verify with the full judgment below

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 533/2022

INDITEX TRENT RETAIL INDIA PVT LTD ..... Appellant

Through: Mr Ankul Goyal, Advocate.

versus

PRINCIPAL COMMISSIONER OF INCOME TAX 4 .... Respondent

Through: Mr Abhishek Maratha, Sr. Standing

Counsel.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

16.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] 1. Mr Ankul Goyal, who appears on behalf of the appellant seeks leave to withdraw the appeal, with liberty to file a fresh appeal, if required. 2. The appeal is, accordingly, dismissed as withdrawn, with liberty as prayed for, albeit, as per law.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

DECEMBER 16, 2022 / tr

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