The Pr. Commissioner of Income Tax - Central vs. Gavireddygari Hari Kishore Reddy

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ITTA/128/2023HC TelanganaHBHC01034469202318 December 2024Bench: J SREENIVAS RAO,ALOK ARADHE3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appellant's request to withdraw the appeal. The Court noted that the learned Senior Standing Counsel for the appellant sought leave to withdraw the appeal in light of Circular No. 09/2024 dated 12.09.2024. The counsel also requested liberty to revive the appeal if the subject matter of the appeal fell within the exceptions provided in Circular No. 5/2024 dated 15.03.2024. Accordingly, the High Court dismissed the appeal as withdrawn, granting the liberty as prayed for. The Court also stated that any pending miscellaneous applications would stand closed and made no order as to costs. No specific issue regarding the merits of the assessment was decided.

What were the facts?

The appellant, the Principal Commissioner of Income Tax - Central, Hyderabad, filed an Income Tax Tribunal Appeal under Section 260-A of the Income Tax Act, 1961. This appeal was against an order of the Income Tax Appellate Tribunal, Hyderabad 'A' Bench, dated 30.11.2022. The ITAT's order was in relation to ITA No. 4/Hyd/2023 for Assessment Year 2019-20. This order was preferred against an order of the Commissioner of Income Tax (Appeals) dated 27.03.2022, which in turn was against an order of the Assistant Commissioner of Income Tax, Central Circle-2(3), Hyderabad, dated 19.04.2023. The respondent in the appeal is Gavireddyvari Hari Kishore Reddy, identified by PAN ABIPG3991R.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant. This issue arises as the learned Senior Standing Counsel for the appellant sought leave to withdraw the appeal. The grounds for withdrawal were stated to be in light of Circular No. 09/2024 dated 12.09.2024. The appellant also sought liberty to revive the appeal if the subject matter fell under any exceptions in Circular No. 5/2024 dated 15.03.2024. Contentions: Assessee: No specific contentions are recorded as the appeal was withdrawn by the appellant. Revenue: The Revenue, through its counsel, sought leave to withdraw the appeal based on the aforementioned circulars.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT FOR THE STATE OF TELANGANA .' AT HYDERABAD WEDNESDAY ,THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT rHE HOI{'EUE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTICE J. SREENIVAS RAO INCOME TAX TRIBUNAL APPEAL NO:128 oF 2023 Between: The Pr. Commissioner of lncome Tax - Central' Hyderabad' lncome tax Tribunal Appeal under Section 260-4 of the lncome tax Act' 1961' against the, order of the lncome Tax Appellate Tribunal' Hyderabad "A" Bench' Hyderabadinl.T.A.No.4/Hyd/2023forAssessmentYear2fr19-2019dated30-1'l- 2022 prelerred against the order of the Commissioner of lncome Tax (Appeals)' dated 2vto3t2o22inAppealNo.,l06lBlzolT.lspreferredagainsttheorderoftheAssistant CommissioneroflncomeTax,CentralCircle-2(3),HyderabadinPAN.ABlPG3gglR dated 19-04-2023. ...APPELLANT/ ResPondent AND Gavireddvqari Hari Kishore Reddy, C/o M V Prasa ii)b)eoiol kiitnn, slnot.r, Resiciencv' Road No 0 PAN No. ABlPG3991R Counsel for the Appellant: M/s' K' MAMATA CHOUDARY Counsel for the ResPondent: The Court delivered the following ORDER d,S 3,8 anath and Raiasekhara, C.As 8- iniara Hills, F[Yderabad 500034 l..ResPonoeuT/ APPellant

-.-1.--_ To 1. 2. J. 4 THE HON'BLE THE HON'BL INCOME TAX HIEF JU AND JUSTICEJ BUNAL STICE ALOK .SREEN ARADHE RAO of 2o23 THE C E SRI TRI wAS APPEAL No.I28 \ I I i I I l JUDGMENT: pet the Hon,bte the Ct-LieJ JustLce Arok Aradhc) Ms. K.Mamata Choudary, learned Senior Standing Counsel for Income Tax Department for the appellant. 2. Learnr:d Senior Starrding Counsel for the appellant seeks leave of this Court to withdraw the appeal in the light of the Circular No.09/2O24, dated 12.Og.2O24, r,r.ith the liberty to re,zive the same in case the subject matter of the appeal falls in any of the exceptions provided in the Crrcular No.S / 2024 dated 15.O3.2024. 3. Accordingly, the appeal is dismissed as withdrawn in terms of the liberty as prayed for. Miscellaneous applications pending, if any, shall stand closed. However, there .shall be no order as to costs. Sd/. K. SRINIVASA RAO //TRUE COPY// JOINT E.GPIRAR q 1 SECTION OFFICER 5. Two CD Copies The Income Tax Appellate Tribunal, Hyderabad ,,A,, Bench, Hyderabad The Commissioner of lncome Tax ( Appeals ), Hyderabad. The Asst. Commissioner of lncome Tax (Appeals), Hyderabad. fl&"r?? to M/s, l( l\4ArvlArA CHOUDARv, sr, sc for t.r. Department, - .*-*--:- a*rr!.!e.*&*; l @kul/ /

HIGH COURT DATED:18 t12t2024 JUDGMENT lTTA.No.128 ot 2023 1 0 iAfi 206 o EO ) * Prl H TC lq ac h e 'l s F 0 ( A t o .{ f z $ DISMISSING THE ITTA AS WITHDRAWN l I I I I I I I I i I i t9

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