M/S K.D.ELECTROTECH OVERSEAS I vs. COMMISSIONER OF INCOME TAX

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ITA/567/2006HC DelhiDLHC01062031200628 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi considered the appellant's request to withdraw the appeal. The Court granted the liberty sought by the appellant. Consequently, the appeal was dismissed as withdrawn. Any pending applications associated with the appeal were also disposed of. No decision was made on the merits of the case. The ratio of this decision would be that an appellant has the right to withdraw their appeal at any stage, and the court will typically grant such a request.

What were the facts?

The appellant, M/s K.D. Electrotech Overseas, filed an appeal before the High Court of Delhi. The appeal was against an order or action by the Commissioner of Income Tax. The specific assessment year(s) and the amount in dispute are not recorded in this order. 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 had to decide whether to grant the appellant's request to withdraw the present appeal. The appellant's counsel sought liberty to withdraw the appeal. The revenue's contentions are not recorded in this order. No specific questions of law or fact were framed or debated as the appeal was withdrawn.

AI-generated summary — verify with the full judgment below

$~63 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 567/2006

M/S K.D.ELECTROTECH OVERSEAS I .....Appellant Through: Mr. V.P. Gupta & Mr. Anunav Kumar, Advocates.

versus

COMMISSIONER OF INCOME TAX

.....Respondent Through: Mr Gaurav Gupta, SSC, Mr Shivendra Singh, and Mr Yojit Pareek, JSCs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

28.05.2025 CM APPL. 33721/2025 1. The learned counsel appearing for the appellant seeks liberty to withdraw the present appeal. 2. The appeal stands dismissed as withdrawn. The pending application, if any, also stands disposed of. 3. The application stands disposed of.

VIBHU BAKHRU, J

TEJAS KARIA, J MAY 28, 2025/ ‘A’

Click here to check corrigendum, if any 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 31/05/2025 at 15:07:55

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