THE COMMISSIONER OF INCOME TAX -EXEMPTION vs. IILM FOUNDATION

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ITA/779/2019HC DelhiDLHC01034068201918 November 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi, on 18.11.2019, allowed the Revenue's application for exemption and subsequently dismissed the appeal as withdrawn. The Court granted the Revenue liberty to prefer a writ petition to challenge the impugned order dated 28.02.2019 passed by the ITAT. The reasoning for this decision is based on the Revenue's instruction to withdraw the appeal, citing a previous High Court decision as the basis for pursuing a different legal remedy. No decision on the merits of the original dispute before the ITAT was made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax - Exemption (Revenue) against an order dated 28.02.2019 passed by the Income Tax Appellate Tribunal (ITAT). The assessee is IILM Foundation. The appeal was admitted by the High Court of Delhi. The procedural history involves the filing of the appeal by the Revenue and the subsequent application for exemption by the Revenue, which was allowed. The Revenue, through its counsel, sought leave to withdraw the present appeal.

What were the issues?

1. Whether the Revenue should be granted leave to withdraw the present appeal. This issue turns on the procedural aspect of the appeal. The Revenue argued that it seeks to withdraw the appeal in light of the decision of the High Court in Lachman Dass Bhatia v. Assistant Commissioner of Income Tax, 2015 5 ITR-OL 360 (Delhi) [FB], with liberty to prefer a writ petition to challenge the impugned order passed by the ITAT. The judgment does not record any arguments from the Respondent (assessee) on this specific issue.

AI-generated summary — verify with the full judgment below

$~1. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 779/2019

THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant

Through: Mr. Ruchir Bhatia and Mr. Shlok

Chandra, Advocates.

versus

IILM FOUNDATION ..... Respondent

Through: Mr. Rohit Jain and Mr. Aniket D.

Agrawal, Advocates.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 18.11.2019

CM APPL. 37431/2019

Exemption allowed, subject to all just exceptions. The application stands disposed of. ITA 779/2019

Mr. Ruchir Bhatia, learned counsel for the appellant, on instructions, in light of the decision of this Court in Lachman Dass Bhatia v. Assistant Commissioner of Income Tax, 2015 5 ITR-OL 360 (Delhi) [FB], seeks leave to withdraw the present appeal with liberty to prefer a writ petition to challenge the impugned order dated 28.02.2019 passed by the ITAT.

Dismissed as withdrawn with liberty as prayed for.

VIPIN SANGHI, J

SANJEEV NARULA, J NOVEMBER 18, 2019 kd

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