Noorani Estates Limited vs Commissioner General of Inland Revenue – CA TAX 08/2013-2013

In the case between Noorani Estates Limited and the Commissioner General of Inland Revenue, the court addressed the procedural issue regarding the Appellant’s application to withdraw the appeal. It was determined that, as the motion for withdrawal was not opposed by the Respondent, leave to withdraw was granted and the appeal was dismissed without costs. The court reaffirmed the principle that parties may withdraw an appeal with leave of the court, particularly where consent is recorded and no objection is made by the opposing party. This decision relied on established appellate procedure, emphasizing that withdrawal of an appeal terminates proceedings without a determination on merits or costs.

Anil Gooneratne J. — The record established that Counsel for the Appellant applied to withdra