Principal Commissioner of Income Tax-1 vs. M/s Annapurna Business Solutions

ITTA/72/2021HC TelanganaHBHC01013919202106 January 2025Bench: J SREENIVAS RAO,ALOK ARADHE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Telangana, in its judgment dated January 6, 2025, allowed the Revenue's request to withdraw the appeal. The Court noted that the learned counsel for the appellant (Revenue) 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 of the appeal falls within the exceptions provided in Circular No. 1/2024 dated 15.03.2024. Accordingly, the appeal was dismissed as withdrawn in terms of the liberty prayed for. Miscellaneous applications, if any, were also closed, with no order as to costs. The specific findings of the ITAT, CIT(A), or the Assessing Officer on the merits of the case were not considered or decided by the High Court, as the appeal was disposed of on a procedural ground.

What were the facts?

This matter concerns Income Tax Appeal No. 72 of 2021 filed before the High Court of Telangana. The appeal was preferred against an order dated December 17, 2019, passed by the Income Tax Appellate Tribunal (ITAT), Bench-B, Hyderabad. The ITAT's order arose from an appeal against an order dated March 30, 2016, passed by the Commissioner of Income Tax (Appeals) - 1, Guntur. The CIT(A)'s order, in turn, was against an assessment order dated March 25, 2011, passed by the Assistant Commissioner of Income Tax, Central Circle - 2(1), Guntur. The parties involved are the Principal Commissioner of Income Tax-1, Hyderabad (Appellant) and M/s. Swarna Mekins (Respondent). The assessment year in question is not explicitly stated in the provided text.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of Circular No. 09/2024 dated 17.09.2024 and Circular No. 1/2024 dated 15.03.2024. The Revenue, through its counsel, sought leave to withdraw the appeal. The grounds for withdrawal were based on the aforementioned circulars issued by the Income Tax Department. The Revenue's contention was that the appeal should be withdrawn in light of these circulars, with the liberty to revive it if the subject matter fell within the exceptions provided in Circular No. 1/2024. The Respondent's arguments are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

[ 3418 ] IN THE HIGH COURT FOR AT HYDHRIBIf E OF TELANGANA MSL?{Y, rHE StxrH DAY oF JANUARY TWO THOUSAND AND TWENTY FIVE.. THE HONOURABLE THE CH]EF JUSTICE ALOK ARADHE rHE HoNouRABLE sRr iilr'r,., J. sREENrvAs RAo PRESENT UNAL APPEAL NO F 2021 INCOME TAX TRIB :72 O Appear fired under section 260-A of the rncome Tax Act, 1g6.1 against the Order dated 17.12.2019 passed in t.T.A.No. 334Al zoo4-os on the fite of the tncome rax Appe,ate i1r::::f;ffiil::H1 preferred against the order dated 30,03.2016 passed in rrA Nos277/Crr(A)- 1lGNTl2O11-12 on the file of the Commissioner of lncome Tax (Appeals) _ .1, Guntur prefened against the As No AAG FA5343Q on the,,=T:IJJ,:I #T,:ffi :1":"#:T:.':.:# Circle - 2(1),Guntur. Between: AND Principal Commissioner of uuards, Masabtank, nrr..'ilrt31e0oTax-1, 7th Floor, A-Block, l.T.Towers, A. c. ffilffi fl#i:3,:#eX'.:fl ::?:.,;.;l#SSl"i,y"l"";,&i&,yft ::swariMekins ...Appellant ...Respondents counse, ror the Appet'ant ##:1,r. xT$l:":!fi :H::1""*"1l;"' Counsel for the Respondent :Sri A V A Siva Kartikeya The Court delivered the following:

/ THE HON ,BLE THE CHIEF JUSTICE ALOK ARADHE AND TIIE HON'BLE SRI JUSTICE J.SREENIVAS RAO INCOME JUDGMENT: Ce' the Hon'ble the Chief Justice AIok Aradhe) Ms. B.Sapna Reddy, learned Junior Standing Counsel representing Mr. J'V'Prasad, Iearned Senior Standing Counsel for Income Tax Department for the appellant. 2. Learnerl counsel for the appellant seeks leave o[ this Court to witl-rdraw the appeal in the light of the Circular No.O9 12024, dated 17.09.2O24, with the liberty to revive the same in case the subject matter of the appeai falls in any of the e;<ceptions provided in the Circular No':il2024 dated 15.O3.12024. 3. Accordlngly, the appeal is dismissed as withdrawn in terms of the libertY as PraYed for' I ( u

2 \ Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs. Sd/. K. SRINIVASA RAO J NT REGISTRAR //TRUE COPYII CTION OFFICER The lncome Tax Appellate Tribunal, Bench-B, Hyderabad. The Commissioner of lncome Tax (Appeals) - 1, Guntur. The Assistant Commissioner of lncome Tax, Central Circle - 2(1),Guntur One CC to One CC to Mr. J.V. Prasad Senior Standing Counsel for lncome Tax Department [OpUC] One CC to Sri A V A Siva Kartikeya, Advocate tOpUCl Two CD Copies To, 5. b. DUgh 1 2 3 4 > \

I HIGH COURT DATED:06/0'll2O25 JUDGMENT lTTA.No.72 of 2O21 1tre STA I6f 31 i[tt 2[?5 * ce i;PAI Cts p'(\ ( i (] C) oo t APPEAL IS DISMISSED AS WITHDRAWN

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