Pr. Commissioner of Income Tax-09 v. The Fertilizer Corporation of India Ltd.

Delhi High Court · 28 Oct 2021 · 2021:DHC:3439-DB
Manmohan; Navin Chawla
ITA 840/2019
2021:DHC:3439-DB
tax appeal_dismissed Procedural

AI Summary

The Delhi High Court allowed the appellant's request to withdraw a tax appeal while leaving the questions of law open for future adjudication.

Full Text
Translation output
ITA840/2019
HIGH COURT OF DELHI
ITA 840/2019
PR. COMMISSIONER OF INCOME TAX-09 ..... Appellant
Through Mr. Zoheb Hossain with Mr. Vipul Agarwal, Advocates for Revenue.
VERSUS
THE FERTILIZER CORPORATION OF INDIA LTD. ..... Respondent
Through Mr. K. Sampath with Mr. S.
Krishnan, Advocates.
Date of Decision: 28th October, 2021
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
JUDGMENT
MANMOHAN, J: (Oral)
The hearing has been done by way of a video conferencing.
CM APPL. 38342/2021 (Exemption)
Exemption allowed, subject to all just exceptions.
Accordingly, present application stands disposed of.

1. Present application has been filed seeking permission to withdraw the present appeal, leaving the questions of law open. CM APPL. 38341/2021 & ITA 840/2019

2. Learned counsel for the Applicant/Appellant states that in pursuance 2021:DHC:3439-DB ITA840/2019 to the Order dated 22nd December 2020 passed by this Court, the present case was placed before the Chairman, Central Board Direct Taxes (‘CBDT’). He further states that the CBDT vide letter dated 29th “…appeal pending before the Hon’ble Delhi High Court may be withdrawn but the Hon’ble Court may be requested to keep the question of law that arise open, to be decided in some other appropriate case.” July, 2021 has given the following instructions:

3. In view of the above, the Appellant seeks permission of this court to withdraw the present appeal (ITA 840/2019) pertaining to Assessment Year 2013-14 and prays that the question of law be left open.

4. Accordingly, the application is allowed and the present appeal is dismissed as withdrawn leaving the questions of law being left open. The next date of hearing, if any, is cancelled.

5. Application stands disposed of.

6. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. MANMOHAN, J NAVIN CHAWLA, J OCTOBER 28, 2021 AS