E-Valueserve.com Pvt. Ltd v. Principal Commissioner Of Income Tax-Iii
High Court
04 Apr 2018 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
E-Valueserve.com Pvt. Ltd v. Principal Commissioner Of Income Tax-Iii
Date of order
04 Apr 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In E-Valueserve.com Pvt. Ltd v. Principal Commissioner Of Income Tax-Iii, the High Court (2018) dismissed the appeal. The decision went in favour of the Revenue.
Decision: The appeal is accordingly dismissed as withdrawn along with the pending applications.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~47
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 379/2018, C.M. APPL.12720-12722/2018
E-VALUESERVE.COM PVT. LTD. ..... Appellant
Through : Sh. Salil Kapoor and Ms. Ananya Kapoor,
Advocates.versus
PRINCIPAL COMMISSIONER OF INCOME TAX-III..... Respondent
Through : Sh. Asheesh Jain, Sr. Standing Counsel.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R
% 04.04.2018
It is stated that the appellant has preferred an application for rectification before the Income Tax Appellate Tribunal (ITAT) under Section 254(2) of the Income Tax Act, 1961.
In the circumstances, liberty is sought on behalf of the appellant to withdraw the present proceedings and seek appropriate remedies in accordance with law with further instructions that in the event the grievance in the present appeal survives, it should be heard on merits.
Liberty granted.
In the event the appellant is aggrieved by the decision of the ITAT in the rectification proceedings, it can agitate its grievance, including by filing an appeal, if so required. Needless to add, the delay would not come in the way of the appellant coming to the Court whose grievance would be considered on merits.
The appeal is accordingly dismissed as withdrawn along with the pending applications.
S. RAVINDRA BHAT, J
APRIL 04, 2018/AJK
A. K. CHAWLA, J
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