Withdrawal of tax appeals granted with liberty to file before the jurisdictional High Court.

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

These appeals challenged the common 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 appeals with liberty to approach the jurisdictional High Court having authority over the ITAT, Nagpur.

The court applied the principle of territorial jurisdiction and the procedural right of a litigant to withdraw a suit or appeal with the court's permission to refile in the correct forum, as governed by the Code of Civil Procedure and the Income Tax Act, 1961.

The core principle is that an appeal against an ITAT order must typically be filed in the High Court within whose jurisdiction the Assessing Officer who passed the original assessment order is located, or where the Tribunal bench is situated.

The Court did not engage in an extensive analysis of the merits of the tax dispute.

Instead, it focused on the Appellant's request for withdrawal.

Counsel for the Appellant explicitly sought permission to withdraw the matters with the specific "liberty to approach the jurisdictional High Court" to question the ITAT Nagpur’s order.

Given that the ITAT bench was located in Nagpur (Maharashtra), the Appellant moved to rectify a potential jurisdictional misalignment by seeking to file before the High Court with proper territorial competence.

The appeals were dismissed as withdrawn, and the Court specifically granted the Appellant liberty to approach the jurisdictional High Court to challenge the order dated 26.12.2024.