PRINCIPAL COMMISSIONER OF INCOME TAX -07, DELHI vs. ANIL KUMAR SAHA

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ITA - 244 / 2023HC Delhi27 April 20232 pages
For Petitioner: SUNIL KUMAR AGARWAL
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court allowed the withdrawal of the appeal. Liberty was granted to the appellant to approach the appropriate High Court as per law.

What were the facts?

The appellant, Principal Commissioner of Income Tax -07, Delhi, sought to withdraw the appeal filed before the Delhi High Court. This was due to the Jurisdictional Assessing Officer being located outside the territorial jurisdiction of the court.

What were the issues?

The primary issue was the territorial jurisdiction of the High Court to hear the appeal, given the location of the Jurisdictional Assessing Officer.

AI-generated summary — verify with the full judgment below

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 244/2023 & CM Nos.20654-55/2023

PRINCIPAL COMMISSIONER OF INCOME TAX -07, DELHI

..... Appellant Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Shivansh B. Pandya, Jr Standing Counsel along with Mr Utkarsh Tiwari, Adv.

versus

ANIL KUMAR SAHA

..... Respondent

Through: Mr Madhur Aggarwal, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

27.04.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.20655/2023 1. Allowed, subject to just exceptions. ITA 244/2023 & CM No.20654/2023 [Application filed on behalf of the appellant seeking condonation of delay of 262 days in filing the appeal] 2. Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of the appellant/revenue, seeks to withdraw the above-captioned appeal with liberty to approach the appropriate High Court, in view of the fact that the Jurisdictional Assessing Officer (JAO) is located outside the territorial jurisdiction of this court.

ITA 244/2023

page 1 of 2 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 27/03/2026 at 14:48:32

3.

The appeal is dismissed as withdrawn. 4. Liberty is, however, given to the appellant/revenue to approach the appropriate High Court, albeit as per law. 5. Pending application shall also stand closed.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

APRIL 27, 2023

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ITA 244/2023

page 2 of 2 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 27/03/2026 at 14:48:32

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