PR COMMISSIONER OF INCOME TAX CENTRAL 3 vs. RNB INTERNATIONAL PVT LTD

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ITA/506/2025HC DelhiDLHC01077458202510 October 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided that the appeal filed by the appellant, PR Commissioner of Income Tax Central 3, was to be dismissed as withdrawn. The reasoning provided was that the appellant's counsel stated the appeal was filed inadvertently and expressed a wish to withdraw it. Consequently, the appeal and the associated application (CM APPL. 63726/2025) were dismissed as withdrawn. No decision was made on the merits of the original appeals (ITA 286 & 421/DEL/2022) or the miscellaneous application.

What were the facts?

The appeal, ITA 506/2025, was filed by the PR Commissioner of Income Tax Central 3 against an order dated 06.08.2024. This order was passed in Miscellaneous Application (M.A.) 448/DEL/2023, which pertained to Income Tax Appeals (ITA) 286 & 421/DEL/2022. The respondent in this appeal is RNB International Pvt Ltd. The appeal was filed before the High Court of Delhi. The appellant's counsel stated that the appeal was filed inadvertently and wished to withdraw it.

What were the issues?

1. Whether the appeal filed by the appellant is to be dismissed as withdrawn. The appellant's contention was that the appeal was filed inadvertently and they wished to withdraw it. The judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

$~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 506/2025 CM APPL. 63726/2025 PR COMMISSIONER OF INCOME TAX CENTRAL 3.....Appellant Through: Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat and Mr. V.K. Saksena, JSCs versus RNB INTERNATIONAL PVT LTD .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor and Mr. Sparsh Kapoor, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

10.10.2025 1. Learned counsel for the appellant states that this appeal, as is clear from the prayer clause has been primarily filed against order dated 06.08.2024, which is an order passed in M.A. 448/DEL/2023 in ITA 286 & 421/DEL/2022, inadvertently as such she wishes to withdraw the same. 2. The appeal and the application are dismissed as withdrawn. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 10, 2025 cd 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 16/10/2025 at 14:18:25

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