E-VALUESERVE.COM PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX-III

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ITA/379/2018HC DelhiDLHC01428795201704 April 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant liberty to withdraw the present appeal. The Court held that the appellant could pursue their rectification application before the ITAT. If the appellant remained aggrieved by the decision of the ITAT in the rectification proceedings, they would be at liberty to agitate their grievance before the High Court, including by filing a fresh appeal. The Court further clarified that any delay in approaching the High Court subsequently would not be a hindrance, and the grievance would be considered on merits. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The appellant, E-Valueserve.com Pvt. Ltd., filed an appeal before the High Court of Delhi against an order or action by the Principal Commissioner of Income Tax-III. The assessment year(s) are not specified. The appellant had also filed an application for rectification before the Income Tax Appellate Tribunal (ITAT) under Section 254(2) of the Income Tax Act, 1961. The appellant sought liberty to withdraw the present proceedings before the High Court to pursue remedies before the ITAT. The High Court granted this liberty, stating that if the appellant remained aggrieved by the ITAT's decision, they could approach the High Court again, and any delay would be considered on merits.

What were the issues?

1. Whether the appellant should be granted liberty to withdraw the present appeal before the High Court to pursue rectification proceedings before the ITAT under Section 254(2) of the Income Tax Act, 1961? Assessee's Contention: The appellant sought liberty to withdraw the present proceedings to pursue remedies before the ITAT, indicating a procedural step rather than a dispute on merits at this stage. Revenue's Contention: The judgment records no specific contention from the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 379/2018, C.M. APPL.12720-12722/2018

E-VALUESERVE.COM PVT. LTD.

..... Appellant Through : Sh. Salil Kapoor and Ms. Ananya Kapoor, Advocates.

versus

PRINCIPAL COMMISSIONER OF INCOME TAX-III..... Respondent

Through : Sh. Asheesh Jain, Sr. Standing Counsel.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

04.04.2018

It is stated that the appellant has preferred an application for rectification before the Income Tax Appellate Tribunal (ITAT) under Section 254(2) of the Income Tax Act, 1961. In the circumstances, liberty is sought on behalf of the appellant to withdraw the present proceedings and seek appropriate remedies in accordance with law with further instructions that in the event the grievance in the present appeal survives, it should be heard on merits. Liberty granted. In the event the appellant is aggrieved by the decision of the ITAT in the rectification proceedings, it can agitate its grievance, including by filing an appeal, if so required. Needless to add, the delay would not come in the way of the appellant coming to the Court whose grievance would be considered on merits. The appeal is accordingly dismissed as withdrawn along with the pending applications.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J APRIL 04, 2018/AJK

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