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Bombay High Court

PR.COMMISSIONER OF INCOME TAX-3versusSUESSEN ASIA PVT.LTD.(MERGED WITH RIETER INDIA PVT.LTD)

Decided
Disposal
WITHDRAWN

Holding

The appeal is allowed to be withdrawn and disposed of.

Summary

The PR Commissioner of Income Tax-3 filed Income Tax Appeal No. 2940 of 2018 against Suessen Asia Pvt. Ltd. (now merged with Rieter India Pvt. Ltd.). After the filing, the appellant submitted a written instruction dated 21 August 2026 seeking to withdraw the appeal. The learned counsel for the appellant presented the instruction to the Court. The Court examined the request and, finding no objection, allowed the withdrawal of the appeal. Consequently, the appeal was disposed of without any substantive adjudication on the merits, leaving any legal question open for future determination.

Issues considered

  • Whether an appeal under the Income Tax Act may be withdrawn after it has been filed

Subjects

  • withdrawal of appeal
  • income tax
  • civil procedure
  • high court

Judgment

                           IN THE HIGH COURT OF JUDICATURE AT BOMBAY
BHARAT
DASHARATH                          ORDINARY ORIGINAL CIVIL JURISDICTION
PANDIT

Digitally signed by
BHARAT
DASHARATH
PANDIT
                                        INCOME TAX APPEAL NO.2940 OF 2018
Date: 2026.09.18
09:12:20 +0530


                      PR Commissioner of Income Tax-3                   ….Appellant.
                                 Vs.
                      Suessen Asia Pvt. Ltd.
                      (merged with Rieter India Pvt. Ltd.)              …. Respondent.

                      Mr. Vikas T. Khanchandani for the Appellant.
                      Ms. Ateeba Hasan i/b Lumiere Law Partners for the Respondent.


                                               CORAM : SUMAN SHYAM &
                                                       GAUTAM A. ANKHAD, JJ.

                                               DATE   : 17TH SEPTEMBER, 2026.


                      P.C. :


                      1.       Mr. Khanchandani, learned counsel for the Appellant-Revenue has
                      tendered a copy of the written instructions dated 21st August, 2026 and
                      submits that he has instructions to withdraw the Appeal. A Copy of the
                      said written instructions dated 21st August, 2026 is retained on record
                      and marked as ‘X’ for identification.


                      2.       In view of the above submission, this Appeal is allowed to be
                      withdrawn and disposed of as such. The question of law, if any, is kept
                      open to be decided in an appropriate case.



                      [ GAUTAM A. ANKHAD, J. ]                       [ SUMAN SHYAM, J. ]




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                      901 ITXA-2940-2018.doc                                                bdp


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