R.N. KHEMKA ENTERPRISES PVT. LTD. vs. PR. COMMISSIONER OF INCOME TAX 7 DELHI

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ITA/162/2025HC DelhiDLHC01031737202520 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the withdrawal of the appeal. It was clarified that all rights and contentions of the parties were reserved.

What were the facts?

The appellant sought to withdraw the present appeal. This was in light of a previous High Court order that restored the assessee's appeal to the Income Tax Appellate Tribunal for fresh consideration.

What were the issues?

The primary issue was whether the present appeal survived after a previous High Court order set aside the order impugned in this appeal.

AI-generated summary — verify with the full judgment below

$~85 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 162/2025 R.N. KHEMKA ENTERPRISES PVT. LTD. .....Appellant Through: Mr Salil Kapoor, Mr Sumit Lalchandani, Mr Tarun Chanana and Ms Ananya Kapoor, Advocates. versus PR. COMMISSIONER OF INCOME TAX 7 DELHI .....Respondent Through: Mr Sunil Agarwal, senior standing counsel with Mr Shivansh B. Pandya, Mr Viplav Acharya, Ms Priya Sarkar and Mr Utkarsh Tiwari, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 20.05.2025 CM APPL. 30846/2025 (Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 30847/2025 (Condonation of delay) 3. For the reasons stated in the application, the application is allowed. 4. The delay in filing the appeal is condoned. 5. The application stands disposed of. ITA 162/2025 6. After some arguments, the learned counsel appearing for the appellant seeks to withdraw the present appeal in view of the order passed by this Court in ITA 431/2022 captioned Pr. Commissioner of Income Tax-7 v. R.N. Khemka Enterprises Pvt. Ltd., decided on 01.04.2025. In terms of the 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 26/05/2025 at 12:31:27

said order, the Assessee’s appeal (being ITA No.6016/Del/2018) pertaining to the Assessment Year [AY] 2007-08 was restored before the learned Income Tax Appellate Tribunal for consideration afresh. 7. He states that in view of the above, the present appeal may not survive since the order impugned in the present appeal has been set aside. 8. The appeal is dismissed as withdrawn. 9. It is clarified that all rights and contentions of the parties are reserved. VIBHU BAKHRU, J TEJAS KARIA, J MAY 20, 2025 RK Click here to check corrigendum, if any 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 26/05/2025 at 12:31:27

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