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IN THE HIGH COURT OF DELHI
Manmohan, Navin Chawla, JJ.
Pr. Commissioner of Income Tax - Appellant
Versus
Fertilizer Corporation of India Ltd. - Respondent
ITA 840 of 2019
Decided On : 28-10-2021
| Table of Content |
|---|
| 1. withdrawal of the appeal by the appellant. (Para 1 , 2) |
| 2. request to keep questions of law open. (Para 3) |
| 3. court allows withdrawal and dismisses appeal. (Para 4) |
| 4. final order and notification procedures. (Para 5 , 6) |
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.
CM APPL. 38341/2021 & ITA 840/2019
1. Present application has been filed seeking permission to withdraw the present appeal, leaving the questions of law open.
2. Learned counsel for the Applicant/Appellant states that in pursuance 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 July, 2021 has given the following instructions:
"...appeal pending before the Hon'ble Delhi High Court may be withdrawn but the Hon'ble Court may be requested to keep the question of law that arise open, to be decided in some other appropriate case."
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 Accordingly, the application is allowed and the present appeal is dismissed as withdrawn leaving the questions of law being left open.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.
A party may withdraw an appeal with court permission, leaving relevant legal questions open for determination in future cases.
Appellate courts may allow an appellant to withdraw an appeal, provided there is no objection from the respondent and the request is made through formal documentation.
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