RAKESH ARORA vs. ASSISTANT COMMISSIONER INCOME TAX

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ITA/956/2018HC Delhi17 February 20211 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appellant's application for withdrawal of the appeal. The reasoning is based on the appellant's stated intention to avail the Direct Tax Vivad Se Vishwas Scheme, 2020, and the respondent's lack of objection. The operative direction is that the appeal is disposed of as withdrawn. No issues were decided on merits, and no specific findings were made regarding the underlying tax dispute.

What were the facts?

The appellant, Rakesh Arora, filed an appeal before the Delhi High Court. The appeal was against an order or action by the Assistant Commissioner Income Tax. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the appellant filed an application seeking withdrawal of the appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant. This issue arises from the appellant's application for withdrawal. The appellant's contention is that they have applied under the Direct Tax Vivad Se Vishwas Scheme, 2020, and therefore seek to withdraw the appeal. The respondent's contention is that the counsel for the respondent has no objection to the withdrawal.

AI-generated summary — verify with the full judgment below

ITA 956/2018

Page 1 of 1

$~16. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 956/2018

RAKESH ARORA

..... Appellant

Through: Mr. Venketesh Chaurasia, Adv. versus

ASSISTANT COMMISSIONER INCOME TAX ..... Respondent

Through: Mr. Raghvendra Kishore Singh, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW

HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R %

17.02.2021

CM APPL. 6401/2021 (of the appellant for withdrawal of the appeal). 1. The appellant, having applied under the Direct Tax Vivad Se Vishwas Scheme, 2020, seeks to withdraw the appeal. 2. The application is allowed and disposed of. ITA 956/2018. 3. The counsel for the respondent has no objection. 4. Disposed of in terms of above.

RAJIV SAHAI ENDLAW, J

SANJEEV NARULA, J

FEBRUARY 17, 2021 ‘pp’.. 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 04/04/2026 at 21:38:41

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