Rajat Jain v. Income Tax Officer Ward 58(2) New Delhi & ORS.

$~54 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 11512/2016 & CM Nos. 45234-45235/2016 RAJAT JAIN ..... Petitioner Through: Mr. Jitender Singh, Adv.

versus INCOME TAX OFFICER WARD 58(2) NEW DELHI & ORS.

..... Respondents Through: Mr. Rahul Kaushik and Ms.

Bhuvneshwari Pathak, Advs.

Mr. Anirudh Kr. Shukla, Adv. for R-3.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R

% 06.12.2016 We have heard the learned counsel for the parties. After some arguments, the learned counsel for the petitioner sought liberty to withdraw the writ petition but requests that the appeal against the assessment for the AY 2013-14 pending before the Commissioner of Income Tax (Appeals) [CIT(A)] should be decided at the earliest. Having regard to the peculiar circumstances i.e. that the petitioner has been the beneficiary of exemption, as understood by the Revenue, for the past about ten years under Section 10(8) of the Income Tax Act, 1961, the CIT(A) is required to consider the petitioner's appeal expeditiously at the earliest convenient time preferably within six months from today.

The writ petition is permitted to be withdrawn but in terms of the directions above. All rights and contentions are kept open. S. RAVINDRA BHAT, J NAJMI WAZIRI, J DECEMBER 06, 2016/kk