Pr. Commissioner Of Income Tax-09 v. The Fertilizer Corporation Of India Ltd
High Court
28 Oct 2021 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax-09 v. The Fertilizer Corporation Of India Ltd
Date of order
28 Oct 2021
Assessment year(s)
2013-14
Outcome
Allowed
Case summary
In Pr. Commissioner Of Income Tax-09 v. The Fertilizer Corporation Of India Ltd, the High Court (2021) allowed the appeal. The decision went in favour of the Revenue.
Decision: 4.Accordingly, the application is allowed and the present appeal is dismissed as withdrawn leaving the questions of law being left open.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Signature Not Verified
$~33
IN THE HIGH COURT OF DELHI AT NEW 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: 28[th] October, 2021
%
CORAM:
HON'BLE MR. JUSTICE MANMOHANHON'BLE MR. JUSTICE NAVIN CHAWLA
J U D G M E N T
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. present appeal, leaving the questions of law open.
2.Learned counsel for the Applicant/Appellant states that in pursuance
to the Order dated 22[nd] 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 29[th] 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“…appeal pending before the Hon’ble Delhi High Court may be withdrawn but the Hon’ble Court may be requested to keep the question of law that arise open, to be decided in some other appropriate case.” may be withdrawn but the Hon’ble Court may be requested to keep the question of law that arise open, to be decided in some other appropriate case.”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.
MANMOHAN, J
OCTOBER 28, 2021 AS
NAVIN CHAWLA, J
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