PR. COMMISSIONER OF INCOME TAX-1, DELHI vs. M/S RNB INTERNATIONAL PVT. LTD.

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ITA/507/2025HC DelhiDLHC01077459202510 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 High Court of Delhi, comprising Hon'ble Mr. Justice V. Kameswar Rao and Hon'ble Mr. Justice Vinod Kumar, noted the submission of the learned counsel for the appellant that the appeal was primarily filed against an order dated 06.08.2024, which was passed in M.A. 447/DEL/2023 in ITA 286 & 421/DEL/2022, and that the appellant wished to withdraw the same. The Court accepted this submission and proceeded to dismiss the appeal and the applications as withdrawn. No decision on the merits of the original appeal or the order under challenge was made. The operative direction was to dismiss the appeal and applications as withdrawn.

What were the facts?

The appellant, PR Commissioner of Income Tax Central 3, filed an appeal before the High Court of Delhi against an order dated 06.08.2024. This order was passed in M.A. 447/DEL/2023 in ITA 286 & 421/DEL/2022. The respondent is RNB International Pvt Ltd. The learned counsel for the appellant stated that the appeal was primarily filed against the aforementioned order and that she wished to withdraw the same. Consequently, the appeal and associated applications were dismissed as withdrawn.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the appellant should be allowed or dismissed. The appellant, through its learned counsel, stated that the appeal was inadvertently filed and expressed a wish to withdraw it. The respondent was represented by their counsel. The judgment does not record any specific arguments made by either side regarding the merits of the case, as the appeal was withdrawn by the appellant.

AI-generated summary — verify with the full judgment below

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 507/2025 CM APPL. 63742/2025 CM APPL. 63743/2025CM APPL. 63744/2025 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. 447/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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