RAVI KUMAR SINHA vs. THE COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/266/2008HC DelhiDLHC01114712200720 February 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi granted the appellant's prayer to withdraw the appeal. The Court reasoned that the appellant was pursuing a settlement under the Direct Tax Vivad Se Vishwas Act, 2024, which necessitated the withdrawal of the current appeal. Consequently, the appeal was dismissed as withdrawn. The Court also reserved the rights of the appellant to seek revival of the appeal if circumstances warranted it. No substantive issues were decided on merits.

What were the facts?

The appellant, Ravi Kumar Sinha, filed an appeal before the High Court of Delhi against an order or action by the Commissioner of Income Tax. The specific assessment year(s) and the nature of the dispute, including the amount in dispute, are not recorded in the judgment. The procedural history leading to this appeal is also not detailed. The present order pertains to a request made by the appellant's counsel.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the Court was a procedural request. The question was whether the appellant should be permitted to withdraw the appeal. The appellant's counsel argued for permission to withdraw the appeal, stating that they were exploring a settlement under the Direct Tax Vivad Se Vishwas Act, 2024. The respondent's contentions are not recorded.

AI-generated summary — verify with the full judgment below

$~85 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 266/2008 & CM APPL. 10495/2025 (Withdrawal of Appeal)

RAVI KUMAR SINHA

.....Appellant Through: Ms. Kavita Jha, Sr. Adv. with Mr. Vaibhav Kulkarni and Mr. Akash Shukla, Advs.

versus

THE COMMISSIONER OF INCOME TAX .....Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr. and Mr. Rishabh Nangia, JSCs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

20.02.2025 O R D E R

Learned counsel for the appellant prays for permission to withdraw the instant appeal since they are pursuing the possibility of a settlement under the Direct Tax Vivad Se Vishwas Act, 2024.

Consequently, the appeal shall stand dismissed as withdrawn with rights reserved to seek revival if circumstances so warrant.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. FEBRUARY 20, 2025/DR

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 01/07/2025 at 15:06:36

Recent GST High Court judgments

Search GST case law →