VARDHMAN PROPERTIES LTD vs. DEPUTY COMMISSIONER OF INCOME TAX (EARLIER DCIT CIRCLE 26(1) NEW DELHI)

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ITA/206/2024HC DelhiDLHC01017075202414 November 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court, in its order dated November 14, 2024, noted that the learned counsel for the appellant sought to withdraw the present appeals. Consequently, the Court ordered that the appeals and all pending applications be dismissed as withdrawn. No decision on the merits of the case was made, as the appeals were disposed of based on the appellant's request for withdrawal. The Court did not leave any issue undecided, as the matter was resolved by the withdrawal.

What were the facts?

The appellant, Vardhman Properties Ltd., filed three appeals (ITA 206/2024, ITA 239/2024, and ITA 240/2024) before the Delhi High Court. The appeals were against orders passed by the Deputy Commissioner of Income Tax. The specific assessment years and the nature of the orders under challenge are not detailed in the provided text. The procedural history indicates that the matters were listed before a Division Bench of the Delhi High Court.

What were the issues?

The primary issue before the High Court was the appellant's request to withdraw the present appeals. The appellant, through its counsel, sought to withdraw the appeals. The respondent, the Deputy Commissioner of Income Tax, was represented by its counsel. The judgment does not record any specific arguments from the revenue's side regarding the withdrawal, nor does it frame any specific questions of law or fact that the Tribunal had to decide, as the appeals were withdrawn by the appellant.

AI-generated summary — verify with the full judgment below

$~1, 2 & 3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 206/2024 and CM APPL. 19246/2024 VARDHMAN PROPERTIES LTD .....Appellant Through: Mr Saksham Singhal, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX (EARLIER DCIT CIRCLE 26(1) NEW DELHI) .....Respondent Through: Mr Ruchir Bhatia, SSC with Mr Anant Mann, Mr Abhishek Anand and Mr Pranjal Singh, Advocates. AND + ITA 239/2024 and CM APPL. 24754/2024 VARDHMAN PROPERTIES LTD .....Appellant Through: Mr Saksham Singhal, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX (EARLIER DCIT CIRCLE 26(1) NEW DELHI) .....Respondent Through: Mr Ruchir Bhatia, SSC with Mr Anant Mann, Mr Abhishek Anand and Mr Pranjal Singh, Advocates. AND + ITA 240/2024 and CM APPL. 24757/2024 VARDHMAN PROPERTIES LTD .....Appellant Through: Mr Saksham Singhal, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX (EARLIER DCIT CIRCLE 26(1) NEW DELHI) .....Respondent Through: Mr Ruchir Bhatia, SSC with Mr Anant Mann, Mr Abhishek Anand and Mr Pranjal Singh, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 14.11.2024 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 21/11/2024 at 12:23:49

The learned counsel appearing for the appellant seeks to withdraw the present appeals. 2. The appeals and all pending applications are dismissed as withdrawn. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 14, 2024 RK Click here to check corrigendum, if any 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 21/11/2024 at 12:23:49

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