PR COMMISSIONER OF INCOME TAX vs. CCL PRODUCTS INDIA PVT LTD.,

APHC010026922019 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI THURSDAY, THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 199 OF 2019 Appeal under section 260A of the Income Tax Act-1961, aggrieved by the order dated 28.09.2018 in I.T.A.No.191/Vizag/2018 (Assessment Year 2013-2014) before the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, preferred against the order of the Commissioner of Income Tax (Appeals)-2, Guntur dated 06.03.2018 bearing Appeal 10131/2016-17, Which was preferred against the order of the Assistant Commissioner of Income Tax, Circle (1) AAACC9552G/A.Y.2013-2014/ITO/C-1/GNT, dated 27.12.2016. Between: No. Guntur in PAN/GIR.No; The Pr. Commissioner of Income Tax, Guntur. ...APPELLANT AND M/s CCL Products (India) Pvt Ltd., Duggirala Post, Guntur District, Andhra Pradesh. PAN; AAACC9552G ...RESPONDENT

' / -i j Counsel for the Petitioner COUNSEL FOR INCOME TAX DEPT.) iChsel for the Respondent : SRI KARAN TALWAR : SRI SANTHI CHANDRA (STANDING » ..3 jp J1 urt made the following : i % ip i"-. 13 I ii

■ r / / / APHC010026922019 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 199/2019 Between: 1. PR COMMISSIONER OF INCOME TAX, GUNTUR. ...APPELLANT AND 1.CCL PRODUCTS INDIA PVT LTD, Duggirala Post, GunturDist, A.R PAN AAACC9552G ...RESPONDENT against ordersTo set aside the order of the Income Tax Appellate Tribunal Visakhapatnam Bench, Visakhapatnam in ITANo.191A/iz/2018, dated 28-09-2018, for A.Y 2013-14. Appeal under section lANO: 1 OF 2019 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased To condone the delay of 163 days in representing the ITTA. lANO: 2 0F 2019 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased To dispense with the filing of certified copy of the order of the Income Tax Appellate Tribunal in ITA No.191/Viz/2018, dated 28-09-2018 on the file of Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1. KARAN TALWAR The Court made the following:

2 W---* THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.199 of 2019 JUDGMENT:fPer Hon’ble Sri Justice Battu Devanand) Learned counsel for the appellant has placed a copy of the certificate issued by the Deputy Commissioner of Income Tax, Circle-1 (1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.199 of 2019 is to be withdrawn, in view of the tax effect involved in the case is Rs.92,75,879/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal. 2. Copy of the certificate is placed on record. Permission is granted. 3. Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. SD/- S.V.S.R/MURTHY JOINT REGISTRAR /n //TRUE COPY// SECTION OFFICER To 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench Visakhapatnam. 2. The Commissioner of Income Tax (Appeals)-2, Guntur. 3. The Assistant Commissioner of Income Tax, Circle (1), Guntur.

/ 4. One CC to Sri Santhi Chandra (Standing Counsel for Income Tax Dept.) Advocate [OPUC] 5. One CC to Sri Karan Talwar Advocate [OPUC] 6. Two CD Copies SAM TAC ' i I I

\ HIGH COURT DATED:21/08/2025 JUDGMENT ITTA NO. 199 OF 2019 ITTA IS DISMISSED AS WITHDRAWN