Sree Rayalaseema Galaxy Projects Pvt. Ltd., vs. The Pr Commissioner of Income Tax

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ITTA/27/2025HC TelanganaHBHC01066508202417 February 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court for the State of Telangana observed that the jurisdiction for the appeal arises from Kurnool District, which falls under the jurisdiction of the High Court for the State of Andhra Pradesh. Therefore, the matter ought to be heard by the High Court for the State of Andhra Pradesh and not the High Court for the State of Telangana. Consequently, the appeal was permitted to be withdrawn with liberty to assail it before the jurisdictional High Court, subject to the petitioner furnishing a photocopy of the certified copy. The certified copy and the original copy were to be returned. The appeal was accordingly dismissed as withdrawn. Any pending miscellaneous applications were also closed.

What were the facts?

The appeal was filed before the High Court for the State of Telangana against an order dated 25-07-2024 passed by the Income Tax Appellate Tribunal, Hyderabad 'B' Bench, in ITA No. 1763/Hyd/2018 for the Assessment Year 2010-11. The appellant is Sree Rayalaseema Galaxy Projects Pvt. Ltd., and the respondent is the Principal Commissioner of Income Tax. The appeal was filed under Section 260A of the Income Tax Act, 1961. The counsel for the appellant appeared, but no one appeared for the respondent.

What were the issues?

1. Whether the High Court for the State of Telangana has the jurisdiction to hear the appeal, considering the subject matter arises from Kurnool District which falls under the jurisdiction of the State of Andhra Pradesh. Assessee's Contention: The assessee, through their counsel, presented the appeal. No specific arguments were recorded regarding jurisdiction or merits as the matter was decided on the jurisdictional point. Revenue's Contention: None appeared for the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

13447l IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD IVIONDAY, THE SEVENTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE SRI JUSTICE P,SAM,KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL No: 27 oI 2025 Appealundersection260AoflncomeTaxAct,l96lagainsttheorders dated 25-07-2024 made in l.T.A No.1763/Hyd/2018 in Assessment year 2010-11 passed in the lncome Tax Appellate Tribunal, Hyderabad "8" Bench, Hyderabad. Between: SreeRayalaseemaGalaxyProjectsPvt.Ltd.,40-304'Bhagyanagar,Kurnool- 518004 ...Appellant AND The Pr Commissioner of lncome Tax, Aayakar Bhavan' Opp: Children's Park N R Pet, Kurnool-518001. ...ResPondent Counsel for the Appellant: Sri Shaik Vaheeda Sushma Counset for the Respondent: None Appeared The Court delivered the following: JUDGMENT

*';/ ,/ THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TA)( TRIBUNAL APPEAL No.27 OF 2o25 JUDGMENT: (per & n'ble Sn Justice p.Sam Koshy) Considenng the fact that jurisdiction for this appeal is that which arises from the Karnool District which farls under the jurisdiction of State of Andhra pradesh, we are of the considered opinion that the matter is one which has to be heard by the High Court for the State of Andhra pradesh, rather than, this Court. 2. Accordingly, the appeal is permitted to be withdrawn with a liberty to assail it before the jurisdictiona-l High court s-.rbject to the petitioners furnishing the photocopy of the certirred copy. The certified copy and the original copy may be return back. 3. Accordingly, this appeal stands dismissed as withdrerwn. As a sequei. miscellaleous applications pending _f aly, shall stand closed SD/-K.SRINIVASA RAO JOINT REGISTRAR //TRUE COPYi/ YECTI,CN OFFICER To, 1. The lncome Ta> Appellate Tribunal, Hyderabad "8" Bench, Hr,'derabad 2. One CC to Sri Stl^aik Vaheeda Sushma, Advocate [OPUC] 3. Two CD Copies I i kam/PS

HIGH COUR]' DATED:17t02t2025 JUDGMENT ITTA.No.27 of Z02S THIS APPEAL IS DISMISSED AS WITHDRAWN --aa. trrl€ ):r' \ + 10 APff 2$6 7 o )- t t \--:--:-.-.-: ? LDD: I I I

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