Board of Review (Inland Revenue) Department of Inland Revenue, Abidally Sons (Pvt) Limited vs. M.D.H. Herath – CA TAX/14/2010-2014

In the case between Abidally Sons (Pvt) Limited and the Members of the Board of Review (Inland Revenue) along with the Commissioner General of Inland Revenue, the court addressed whether the appeal by Abidally Sons (Pvt) Limited could proceed after the parties had reached a settlement. It was held that, upon application by counsel for the appellant, the appeal should be withdrawn due to the settlement of the dispute. The principle reaffirmed was that an appeal may be withdrawn and dismissed without costs where parties have settled, emphasizing the importance of finality and efficiency when litigation becomes unnecessary.

Anil Goonerathne J. — It was determined that as counsel for the appellant applied to withdraw the appeal following settlement of the matter with the Commissioner General