COMMISSIONER OF INCOME TAX III vs. M/S. BHARAT EXPORTERS

ITTA/361/2013HC TelanganaHBHC01011877201306 January 2025Bench: J SREENIVAS RAO,ALOK ARADHE4 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 counsel for the appellant sought leave to withdraw the appeal in light of Circular No. 09/2024 dated 17.09.2024, with the liberty to revive it if the subject matter falls under the exceptions in Circular No. S/2024 dated 15.03.2021. The Court found no objection to this request and accordingly dismissed the appeal as withdrawn. The operative direction was to dismiss the appeal as withdrawn. Miscellaneous applications, if any, were also ordered to stand closed without any order as to costs. No specific finding was made on the merits of the original appeal.

What were the facts?

This matter concerns Income Tax Appeal No. 361 of 2013, filed before the High Court for the State of Telangana. The appeal was preferred against an order dated 27.07.2012 passed by the Income Tax Appellate Tribunal (ITAT), Bench-A, Hyderabad. The ITAT's order was in relation to ITA No. 1275/Hyd/2010, which itself arose from an order dated 21.07.2010 passed by the Commissioner of Income Tax (Appeals) - IV, Hyderabad. The original assessment order dated 24.12.2009 was passed by the Assistant Commissioner of Income Tax, Central Circle - 6(1), Hyderabad. The assessee is M/s. Bharat Exporters, and the appellant is the Commissioner of Income Tax-III. The assessment year in question is 2007-08. The appeal challenges the order of the ITAT.

What were the issues?

1. Whether the appeal filed by the Revenue should be permitted to be withdrawn. This issue arises from the appellant's request to withdraw the appeal. The appellant (Revenue) sought leave of the Court to withdraw the appeal in light of Circular No. 09/2024 dated 17.09.2024. The appellant also sought liberty to revive the appeal if the subject matter falls within the exceptions provided in Circular No. S/2024 dated 15.03.2021. The respondent (Assessee) did not appear to contest this request. The Revenue contended that the withdrawal is in accordance with the circulars issued by the department. No specific arguments were recorded for the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

[ 34181 lN THE HIGH COURTfoR THEAST{IE OF TELANGANA MONDAY, THE SIXTH DAY OF JANUARY "'irv-o iiousAND ANo rwENrY FlvE PRESENT THE HONOURABLE THE CHIEF JUSTICE ALOK ARADHE rHE HoNouRABLE sRl f$8''"t J' 'REENI,AS RAo AL APPEAL NO: 361 F 2013 o Appeal filed under Section 260-4 of the lncome Tax Act' 1961 against the order dated 27.07.2012 passed in r.T.A.No. 1275l+ydt2o1o for Assessment year 2007-08 on the file of the lncome Tax Appellate Tribunal' Bench-A' Hyderabad preferred against the Order dated 21'07 '2O1O passed in ITA Nos 290/ACIT(A)- lV/09-10 on the file of the Commissioner of lncome Tax (Appeals) - lV Hyderabad- preferred against the Assessment Order dated 24 12'2OOg passed in PAN/GIR No.AADFB2948R/B-340 on the file of the Assistant Commissioner of lncome Tax' Central Circle -6(1) HYderabad' lNcoMETAXTRIBUN Between: The Commissioner of lncome Tax-lll l.T. Towers, A.C. Guards' HYderabad ...APPellant AND M/S. BHARAT EXPORTERS' 6-1-1059' Taj Enclave' Beside Meera Theatre' Khairatabad' Hyderabad "'Respondent counseI for the Appellant ;"Yi;"?"?,:"!"ii,:"r|i: iffi "Sl#t #ffi"J t-.Lr"."i i.ir"come Tax Department Counsel for the Respondent : Sri A V A Siva Kartikeya The Court delivered the following:

THE HON'B THE HON CHIEF' ATOK ARAI) LE THE ICE ,BLE AXT SRI RIBU AND JUST HE RAO of2ot3 represents ICE J.S INCOMET NAL AP No.361 JUDGMENT: (!,er the rton Ms. B.Sapna Counsel representing Standing Cor rnsel for appellant. Mr. 'ble tl-Le Chief Jushce Atok Aradhe) I Reddy, learned Junior Sta:rding Mr. J.V,prasad, learned Senior Income Tax Department for the G.\,.Ambeswar, learned counsel M/ s. M.N.Advocates for the respondent. 2. Learned crounsel for the appellant seeks leave of this Court to withdraw the appeal in the light of the Circular No.O9/2O24, clated 17.09 .2024, with the liberry to revive the same in case the subject matter of the appeal falls in any of the excel:tions provided in the Circu lar No.S/2024 dated 15.03.202.1 3. Accordingl.y, the appeal is dismissed as withdrau,n in terms of the liberrl as prayed for. ll \

1 Miscellaneous applications pending, if any, shall stand closed. I{owever, there shall b //TRUE COPY// e no order as to costs. Sd/- K. SRINIVASA RAO J NT REGISTRAR \I ECTION OFFICER The lncome Tax Appellate Tribunal, Bench-A, Hyderabad. The Commissioner of lncome Tax (Appeals) - lV Hyderabad The Assistant Commissioner of lncome Tax, Central Circle -6(1) Hyderabad. one cC to Mr. J.V. Prasad Senior Standing Counsel for lncome Tax Department [OPUC] one CC to Sd A V A Siva Kartikeya, Advocate [OPUC] Two CD Copies To, 1 2 3 4 5. 6. DUgh o

HIGH COURT DATED:06/01/202S JUDGMENT lTTA.No.361 of 2O13 APPEAL IS OISMISSED AS WITHDRAWN 1t\E STA}E ( () 3 1 JAtl ?[25 CL'S r,. i ^\,:'i - \---a'-;-;.r'- .+ 0il,,{ W l

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