The Commissioner of Income Tax-III, vs. M/S Sanware Storage Solutions Pvt., Ltd.,

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ITTA/23/2010HC TelanganaHBHC01044361201020 December 2024Bench: J SREENIVAS RAO,ALOK ARADHE3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. The Court dismissed the appeal as withdrawn in terms of the liberty prayed for by the appellant. The reasoning for this decision was based on the appellant's submission referencing specific circulars issued by the Income Tax Department, which presumably provided grounds for withdrawal. The operative direction was the dismissal of the appeal as withdrawn, with liberty to revive it under certain conditions. No other issues were decided on merits, and miscellaneous applications pending were also closed. There was no order as to costs.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax-III, Hyderabad, against an order passed by the Income Tax Appellate Tribunal, Hyderabad Bench 'B'. The appeal pertains to Assessment Year 2001-02. The Tribunal's order was preferred against the order of the Commissioner of Income Tax (Appeals) - IV, Hyderabad, which in turn was against the Assessment Order passed by the Assistant Commissioner of Income Tax 3(1), Hyderabad. The respondent is M/s Sanware Storage Solutions Pvt. Ltd. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The Tribunal did not have to decide any substantive issues as the appeal was withdrawn. The primary procedural aspect was the appellant's request to withdraw the appeal. The appellant, represented by the Senior Standing Counsel for the Income Tax Department, sought leave to withdraw the appeal. The reason cited for withdrawal was in light of Circular No. 09/2024, dated 17.09.2024. The appellant requested liberty to revive the appeal if the subject matter fell within the exceptions provided in Circular No. S/2024, dated 15.03.2024. The respondent's contentions are not recorded as the appeal was withdrawn before any substantive arguments could be made.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

[ 3418 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIDAY, THE TWENTIETH DAY OF DECEMBER TWO THOUSAND AND TWENW FOUR PRESENT THE HONOURABLE THE CHIEF JUSTICE ALOK ARADHE AND THE HONOURABLE SRI JUSTICE J. SREENIVAS RAO NCOME TAX TRIBUNAL APPEAL NO: 23 OF 2010 Appeal filed under Section 260-A of the lncorne Tax Act, 1961 against tlrc Order dated 23.02.2007 passed in l.T.A.No. 924lHydl2004 for Assessment year 2001'-02 on the file of the Income Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad, preferred against the Order dated 15.07.2004, passed in ITA No. 54/AC- 3(1yClT(A)-lV/2004-05 on the file of ihe Commissioner of lncome Tax (Appeals) - lV, Hyderabad for Assessment Year 2O01-O2, preferred against the Assessment Order dated 26.03.2004 passed in PAN/GIR No. AAECS21727R/SA-205 on the file of the Assistant Commissioner of lncome Tax 3(1), Hyderabad. Between: The Commissioner of lncome Tax-lll, LT. Towers, A.C.Guards, Masab Tank, Hyderabad ...Appellant AND M/S Sanware Storage Solutions Pvt., Ltd., 10-3-141N111 , Humayun Nagar, Hyderabad. ...Respondent Counsel for the Appellant : Mr. J.V. Prasad Senior Standing Counsel for lncome Tax Department Counsel for the Respondent : ... The Court delivered the following; ;

THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTICE J.SREEMVAS RAO INCOME TAX TRIBUNAL APPEAL No.23 of 2OlO WDGMENT: (Per the Hon'ble the Chief Justice Alok Aradhe) Mr. J.V.Prasad, learned Senior Standing Counsel for Income Tax Department for the appellant. 2. Learned Senior Standing Counsel for the appellant seeks leave of this Cour:t to withdraw the appeal in the light ol the Circular No.O9 l2O2a, dated 17.O9.2024, witl:, the liberty to revive the same in case the subject matter of the appeal falls in any of the exceptions provided in the Circular No.S/2024 dated 15.03.2024. 3. Accorclingly, the appeal is dismissed as withdrawn in terms ofthe liberty as prayed for. Miscellaneor-rs applications pending, if any, shall stand closed. However, there sh.all be no order as to costs. Sd/- C.V. MALLIKARJUNA VARMA JOINT EGISTRAR //TRUE COPY// SECTI OFFICER To, t. The lncome Tax Appellate Tribunal, Hyderabad Bench '8" Hyderabad. z. The Commissioner of lncome Tax (Appeals) - lV, Hyderabad' 3. The Assistant Commissioner of lncome Tax 3(1)' Hyderabad' 4. one cc to tVtr. J.V. Prasad Senior standing counsel for lncome Tax Department [oPUC] 5. Two CD CoPies DL/ghw

i HIGH COURT DATED:20t12t2024 JUDGMENT lTTA.No.23 ot 2O1O APPEAL IS DISMISSED AS WTHDRAWN ,rrddb 'qr (\(,,

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