ADITYA SHARMA & ANR. vs. INCOME TAX DEPARTMENT THROUGH JOIN COMMISSIONER OF INCOME TAX & ORS.

PDF · subscribers
W.P.(C)/19596/2025HC DelhiDLHC01106340202507 January 2026Author: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the liberty sought by the petitioners to withdraw the Writ Petition. Consequently, the Writ Petition was dismissed as withdrawn. The Court also directed that if the petitioners filed an application for early hearing within 7 days from the date of the order, the appellate authority (Commissioner of Income Tax (Appeal), XV Delhi) should consider it sympathetically and endeavor to decide the pending appeal as early as possible. No specific finding or decision was made on the merits of the underlying tax dispute, as the petition was withdrawn.

What were the facts?

The petitioners, Aditya Sharma & Anr., filed a Writ Petition (Civil) before the High Court of Delhi. The respondents were the Income Tax Department through the Joint Commissioner of Income Tax & Ors. The petitioners sought to withdraw the writ petition. They requested liberty to file an application before the Commissioner of Income Tax (Appeal), XV Delhi, where their appeal was already pending. The High Court granted this liberty and dismissed the writ petition as withdrawn. The Court also directed that if an early hearing application was filed within 7 days, the appellate authority should consider it sympathetically and decide the appeal as early as possible.

What were the issues?

1. Whether the petitioners should be granted leave to withdraw the present Writ Petition with liberty to move an application before the Commissioner of Income Tax (Appeal), XV Delhi, where their appeal is pending? Assessee's Contention: The petitioners, through their counsel, sought leave to withdraw the Writ Petition with the liberty to move an application before the Commissioner of Income Tax (Appeal), XV Delhi. Revenue's Contention: No specific contentions were recorded for the revenue on the issue of withdrawal. The judgment does not record any arguments from the revenue regarding the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 19596/2025 ADITYA SHARMA & ANR. .....Petitioners Through: Ms. Mamta Saha, Adv. and Ms. Mansi Rao, (petitioner in person) versus INCOME TAX DEPARTMENT THROUGH JOIN COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar and Mr. Rishabh Nagia, Advs. Mr. Animesh Kumar, Mr. Nishant Kumar, Dr. Sumit Kumar, Ms. Aprajita, Mrs. Palak Joshi, Ms. Shikhar Khanna, Ms. Kirti Agarwal, Advs. for R-3 CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

07.01.2026 1. After arguing for some time, learned counsel for the petitioners sought leave to withdraw the present Writ Petition with a liberty to move an application before the Commissioner of Income Tax (Appeal), XV Delhi where the appeal filed by the petitioner is pending. 2. In case, any early hearing application is filed within 7 days from today, the appellate authority shall consider the same sympathetically and

try to decide the same as early as possible. 3. The liberty as sought is granted and the Writ Petition stands dismissed as withdrawn. DINESH MEHTA, J. VINOD KUMAR, J. JANUARY 7, 2026/ss

Recent GST High Court judgments

Search GST case law →