APPEAL DISMISSED AS WITHDRAWN WITH LIBERTY TO CHALLENGE ORDER BEFORE THE JURISDICTIONAL HIGH COURT.

The Appellant (Revenue Department) filed a series of Tax Appeals (TAXC Nos. 145, 148, 141, 150, 149, 143, 144, and 147 of 2025) before the High Court of Chhattisgarh at Bilaspur.

These appeals sought to challenge an order dated 26.12.2024 passed by the Income Tax Appellate Tribunal (ITAT), Nagpur.

During the proceedings, the Appellant sought to withdraw the appeals to file them before the appropriate jurisdictional High Court.

1. Whether the Appellant should be permitted to withdraw the current appeals with liberty to approach the jurisdictional High Court to challenge the ITAT Nagpur's order.

The Court applied the principle of procedural withdrawal of suits/appeals under the Code of Civil Procedure (and inherent powers of the High Court in tax jurisdiction), which allows a party to withdraw an action with the court's permission while reserving "liberty" to refile the matter in the correct forum or jurisdiction.

The Court observed that the Appellant requested permission to withdraw the present batch of appeals specifically to approach the jurisdictional High Court regarding the ITAT Nagpur order dated 26.12.2024.

Given the request for liberty to approach the correct forum, the Court did not delve into the merits of the tax dispute but focused on the procedural relocation of the litigation.

The Court found the request for withdrawal with liberty to be appropriate under the circumstances and granted the necessary permission to ensure the Appellant could seek relief in the proper jurisdiction.

The Court held that the appeals are dismissed as withdrawn, expressly granting the Appellant liberty to approach the jurisdictional High Court to question the ITAT Nagpur’s order.