$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010470792026 + ITA 785/2026 & CM APPL. 67800/2026 PR. COMMISSIONER OF INCOME TAX, FARIDABAD .....Appellant Through: Mr. Siddhartha Sinha, SSC versus AAPC INDIA HOTEL MANAGEMENT PRIVATE LTD. .....Respondent Through: Mr. Manuj Sabharwal, Mr. Drona Negi, Mr. Manish Kumar, Mr. Raghav Arora, Advs. CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MS. JUSTICE RENU BHATNAGAR O R D E R % 07.10.2026 CAV 474/2026 1. Since learned counsel for the caveator/respondent has entered appearance, the caveat stands discharged. CM APPLs. 67801-02/2026- Exemption 2. Allowed subject to all just exceptions. 3. Accordingly, the applications stand disposed of. ITA 785/2026 4. The present appeal has been filed under Section 260A of the Income Tax Act, 1961 for the Assessment Year 2021-22 against the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/10/2026 at 12:42:30 Order dated 28.01.2026 in ITA NO. 5820/Del/2024. 5. Since the tax effect involved in the present case is less than Rs. 2 crores, learned counsel appearing for the appellant seeks permission to withdraw the present appeal, with liberty as granted in Paragraph No. 8 of the impugned order, which is reproduced hereinbelow: “ 8. Before parting with this issue, it deserved to be observed that the assesses and Revenue, are at liberty to revive the aforesaid appeals in case the Hon‟ble Apex Court reverses the law expounded by the Hon‟ble Madras High Court in the case of Roca Bathroom Products (supra)” 6. According, the present appeal along with any pending application(s), if any, also stands disposed of. SUBRAMONIUM PRASAD, J RENU BHATNAGAR, J OCTOBER 7, 2026/pr/MY This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/10/2026 at 12:42:30