SANJAY SAWHNEY vs. PRINCIPAL COMMISSIONER OF INCOME TAX

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ITA/61/2021HC DelhiDLHC01002850202023 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal considered the application filed by the appellant seeking to withdraw the captioned appeal. The application was allowed. Consequently, the appeal was dismissed as withdrawn. Any pending applications, if any, were also disposed of. The hearing scheduled for 04.08.2025 was cancelled. The principle derived is that an appellant has the right to withdraw their appeal, and upon allowing such an application, the appeal is dismissed as withdrawn without adjudication on merits.

What were the facts?

The appellant, Sanjay Sawhney, filed an appeal before the Delhi High Court against an order of the Principal Commissioner of Income Tax. The appeal was registered as ITA 61/2021. The specific assessment year(s) and the nature of the order under challenge are not detailed in this excerpt. The procedural history relevant to this excerpt is the filing of an application by the appellant seeking to withdraw the captioned appeal.

What were the issues?

1. Whether the appeal filed by the appellant can be withdrawn. (Question of procedure) The appellant, through their advocates, filed an application seeking to withdraw the captioned appeal. The revenue, represented by their Standing Counsel and Junior Standing Counsels, was present. The judgment does not record any specific arguments made by either side regarding the merits of the appeal or the withdrawal application, other than the appellant's request for withdrawal.

AI-generated summary — verify with the full judgment below

$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 61/2021 SANJAY SAWHNEY .....Appellant Through: Mr S Krishnan and Mr Harshit Chauhan, Advocates. versus PRINCIPAL COMMISSIONER OF INCOME TAX .....Respondent Through: Mr Indruj Singh Rai, SSC, Mr Sanjeev Menon, Mr Rahul Singh, JSCs, Mr Anmol Jagga, Mr Gaurav Kumar and Ms Varsha Sharma Advocates for the Revenue. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 23.05.2025 CM APPL. 31947/2025(withdrawal of appeal) 1. This is an application seeking to withdraw the captioned appeal. 2. Accordingly, the application is allowed. The appeal is dismissed as withdrawn. The pending application, if any, also stands disposed of. 3. The hearing scheduled on 04.08.2025 is cancelled. VIBHU BAKHRU, J TEJAS KARIA, J MAY 23, 2025 M 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 26/05/2025 at 12:31:26

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