APOORVA EXTRUSION PVT. LTD. vs. PR. COMMISIONER OF INCOME TAX,CENTRAL-3

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ITA/331/2015HC DelhiDLHC01188912201529 May 2015Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi dismissed the appeals as withdrawn. The court acknowledged the appellant's submission to withdraw the appeals and directed that the CIT(Appeals) should consider the legality and merits of the additions made. Crucially, the court explicitly reserved the appellant's right to question the correctness of the additions made in the course of proceedings under Section 153. This means the withdrawal was not on merits, and the appellants could still pursue their case before the appellate authority. The ratio decidendi is that a withdrawal of an appeal by the assessee can be permitted with a reservation of rights to pursue the matter before the lower appellate authority, especially when the additions themselves have not been adjudicated upon by the appellate court.

What were the facts?

The appeals were filed by Anshika Investment Pvt. Ltd. and Apoorva Extrusion Pvt. Ltd. (collectively referred to as the appellants) against the Principal Commissioner of Income Tax, Central-3 (the respondent). The assessment years are not explicitly stated in the provided text. The appeals challenged certain additions made during proceedings under Section 153 of the Income Tax Act. The procedural history indicates that the matters were listed before the High Court of Delhi. After some hearing, the counsel for the appellants stated they would withdraw the appeals and requested the CIT(Appeals) to consider the legality and merits of the additions.

What were the issues?

1. Whether the appeals should be dismissed as withdrawn, with the liberty to the appellants to pursue remedies before the CIT(Appeals) regarding the legality and merits of additions made under Section 153. Assessee's Contention: The assessee's counsel stated that they would withdraw the appeals and requested that the CIT(Appeals) be directed to consider the legality and merits of the additions. The assessee sought to reserve their right to question the correctness of the additions made in the proceedings under Section 153. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the withdrawal or the merits of the additions. The court's order is based on the appellant's submission.

Which sections of the Income-tax Act were involved?

Section 153

AI-generated summary — verify with the full judgment below

$-1-4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 329/2015, C.M. No. 8890/2015 ANSHIKA INVESTMENT PVT. LTD. Appellant versus PR. COMMISSIONER OFINCOME TAX, CENTRAL-3 Respondent + ITA 330/2015, C.M. No. 8891/2015 + ITA 331/2015, C.M. No. 8892/2015 + ITA 332/2015, C.M. No. 8893/2015 APOORVA EXTRUSION PVT. LTD. Appellant versus PR. COMMISIONER OF INCOME TAX, CENTRAL-3, Respondent Presence: Mr. M.P. Rastogi and Mr. K.N. Ahuja, Advs. for appellant in item Nos. 1 to 4. Mr. Rohit Madan and Mr. Akash Vajpai, Advs. for respondent in itemNo. ''l. Ms. Suruchi Aggarwal, Sr. Standing Counsel, Ms. Lakshmi Gurung, Jr. StandingCounsel and Mr. Abhishek Sharma, Advs. forrespondent in item Nos. 2 to 4. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER % 29.05.2015 After some hearing, learned counsel for appellant stated thathewould withdraw the appeals and that the CIT(Appeals) may be directed to consider the legality and merits ofthe additions. Digitally Signed By:AMULYA Signature Not Verified

In view of the matter, the appellant's right to question the correctness ofthe additions made in the course ofthe proceedings under Section 153 are reserved. The appeals are dismissed as withdrawn. MAY 29, 2015 ik S. RAVINDRA BHAT, J ^ R.K.GAUBA, J

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