What did the High Court hold?

The High Court dismissed the appeals as withdrawn, granting liberty to the appellant to raise issues in light of the final order to be made by the ITAT on their rectification applications. The ITAT was directed to expedite its proceedings.

The assessee was aggrieved by a common order of the ITAT. The assessee filed applications for rectification under Section 254(2) as certain contentions were not dealt with in the impugned order.

What were the issues?

Whether the High Court should entertain appeals when rectification applications are pending before the ITAT. The court's approach to dealing with appeals pending ITAT's decision on rectification.

Ongc Videsh Ltd vs ITO | Delhi High Court 2015

$~23-27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.343/2013, 352/2013, 362/2013, 360/2013 & 361/2013

ONGC VIDESH LTD.

..... Appellant

Through: Mr. Prakash Kumar, Advocate.

versus

ITO, INTERNATIONAL TAXATION

..... Respondent Through: Mr. Rohit Madan, Sr. Standing Counsel with Mr. Ruchir Bhatia, Jr. Standing Counsel and Mr. Akash Vajpai, Advocate.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA

O R D E R %

23.03.2015

In these cases, the assessee is aggrieved by a common order of the Income Tax Appellate Tribunal (ITAT) dated 16.11.2012. It is pointed out that the assessee has filed applications under Section 254 (2) for rectification on the ground that certain contentions made by it were not dealt with in the impugned order. In similar circumstances, this Court had been adopting a consistent approach that the issues sought to be urged as questions of law would be taken up in appropriate proceedings after the decision of the ITAT. In these circumstances, the appeals are accordingly dismissed as withdrawn granting liberty to the appellant to urge any question including those raised in the present cases in the light of the final This is a digitally signed order.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 22:05:59

order to be made by the ITAT in their applications under Section 254(2). The ITAT shall endeavour to complete its proceedings in those applications and render final order at its earliest convenience and preferably within four months from today.

The appeals are dismissed as withdrawn but in the above terms.

S. RAVINDRA BHAT, J

R.K.GAUBA, J MARCH 23, 2015 /vikas/ 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 22:05:59

ONGC VIDESH LTD vs. ITO, INTERNATIONAL TAXATION

What did the High Court hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments