THE COMMISSIONER OF INCOME TAX -III vs. SMT.B.RENUKA

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ITTA/314/2010HC TelanganaHBHC01041460201020 December 2024Bench: J SREENIVAS RAO,ALOK ARADHE3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be withdrawn as per the request made by the appellant's counsel. The court noted that the learned Senior Standing Counsel for the appellant sought leave to withdraw the appeal in right of Circular No. 09/2024 dated 17.09.2024, with the liberty to revive it if the subject matter of the appeal falls within the exceptions provided in Circular No. S/2024 dated 15.03.2024. Consequently, the appeal was dismissed as withdrawn in terms of the liberty prayed for. Any pending miscellaneous applications were also closed, with no order as to costs. The court did not decide on the merits of the original appeal.

What were the facts?

The Commissioner of Income Tax - III, Hyderabad (appellant) filed an appeal before the High Court of Telangana at Hyderabad against an order dated 08.06.2007 passed by the Income Tax Appellate Tribunal (ITAT), Hyderabad Bench 'A'. The ITAT's order pertained to block periods from 1989-90 to 1998-99 and 01.04.1999 to 27.07.1999. This ITAT order was itself an appeal against the order dated 28.06.2002 passed by the Commissioner of Income Tax (Appeals), Hyderabad. The original assessment order was dated 30.07.2001 and was passed by the Joint Commissioner of Income Tax, Central Circle - II, Hyderabad, concerning PAN/GIR No. R.738. The respondent in the appeal is Smt. B. Renuka.

What were the issues?

1. Whether the appeal filed by the appellant (Commissioner of Income Tax) should be permitted to be withdrawn. This question arises from the appellant's request to withdraw the appeal. The appellant's counsel sought leave to withdraw the appeal in light of Circular No. 09/2024 dated 17.09.2024, with liberty to revive it if the subject matter falls within the exceptions of Circular No. S/2024 dated 15.03.2024. The respondent's contentions on this issue are not recorded in the judgment. The revenue's argument is based on the aforementioned circulars, seeking permission to withdraw.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

[ 34181 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIOAY, 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 INCOME TAX TRIBUNAL APPEAL NO: 314 OF 2010 Appeal filed under Section 260-4 of the lncome Tax Act, 1961 against the Order dated 08.06.2007 passed in l.T(S.S).A.No. 148lHydl2002 for Btock Period from 1989-90 to 1998-99 & 1-4-1999 to 27-7-1999 on the fite of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad preferred against the Order dated 28.06-2002 passed in Appeal No. 0094/CC-ll, Hyd/ClT(A)-tl01-02 on the fite of the Commissioner of lncome Tax (Appeals)/Appellate Assistant Commissioner of lncome tax, Hyderabad for Assessment Year Block period - Fys, '1989-90 to 1998- 99 & 014-1999 to 27-7-1999 preferred against the Assessment Order dated 30.07.2001 passed in PAN/GIR No. R.738 on the file of the Joint Commissioner of Income Tax, Central Circle - ll, Hyderabad. Between: The Commissioner of lncome Tax -lll, l.T.Towers, AC Guards, Masab Tank, Hyderabad ...Appellant AND SMT. B. REN U KA, 6-3-88312l A, Tejaswi Plaza, Panjagutta, Hyderabad ...Respondent Counsel for the Appellant : Mr. J.V. Prasad Senior Standing Counsel for lncome Tax Department Counsel for the Respondent : Sri N. Niyatha The Court delivered the following:

THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTICE J.SREENTVAS RAO INCOME TAX TRIBUNAL APPEAL No.3 14 of 2OlO JUDGMENT : (Per t\e Hon'ble the Chtef Justice AIok 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 court to withdraw the appeal in the right of the circular No.O9/2024, dated 17.09.2024, wrth the liberty to revive the same in case the subject matter of the appeal falrs in any of the exceptions provided in the Circular No.S/2024 dated 15.O3.2024. 3. Accordingry, the appeal is dismissed as withdrawn in terms of the liberty as prayed for. Miscellaneous applications pending, if any, shall stand closed. However, there sha-ll be no order as to costs. To Sd/. K. SRINIVASA RAO JOINT REGISTRAR \ ..-- //TRUE COPY// N' , SECTION OFFICER Ihg lncome Tax Appellate Tribunal, Hyderabad Bench ,A,, Hyderabad. The Commissioner of lncome Tax (Appeals)/Appellate Assistant Commissioner of lncome tax, Hyderabad. The Joint Commissioner of Income Tax, Central Circle _ ll, Hyderabad. one cc to IrIr. .J.V. prasad Senior Standing counser for rncome Tax Department topUCl O_ne C,C_t9 Sri N Niyatha, Advocate [OPUC] 1 2 , 4 : Yr\1 7

HIGH COURT DATED:20l12t2024 JUDGMENT ITTA.No.314 ot 2010 t.e$"[ S E H 1 14 r ,' ( I I c I O E JAN 2025 .1'ts-, \i:-. ()^ APPEAL IS DISMISSED AS WITHDRAWN. I &* )

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