The Prl Commissioner of Income Tax vs. CCL Products

sa*-' APHC010086932018 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: 291 OF 2018 Appeal under section 260A of the Income Tax Act-1961 aggrieved by the order dated 21.09.2017 in I.T.A.No.192/Vizag/2017 (Assessment Year 2011-2012) before the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, preferred against the order of the Commissioner of Income Tax (Appeals)-I, Guntur, dated 30.11.2016 bearing Appeal No. ITA No. 17/15-16/CIT(A-1)/GNT/2011-12 Which was preferred against the order of the Joint Commissioner of Income Tax, Hyderabad in PAN/GIR.No:AAACC9552G/A.Y.2011-2012/ITO/Hyd, dated 29.01.2015. Between: The Pr. Commissioner of Income-Tax, Guntur. ...APPELLANT AND M/s. CCL Products (India) Ltd., Duggirala, Guntur District -522 330. ...RESPONDENT

f / Counsel for the Petitioner COUNSEL FOR INCOME TAX DEPT.) Counsel for the Respondent: SRI KARAN TALWAR The Court made the following : : SRI SANTHI CHANDRA (STANDING /

APHC010086932018 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: 291/2018 Between; 1. THE PRL COMMISSIONER OF INCOME TAX, GUNTUR ...APPELLANT AND 1. COL PRODUCTS, Durggiral Guntur ...RESPONDENT against ordersto set aside the order of the Income tax appellate tribunal Visakhapatnam bench Visakhapatnam in ITA No.192/Vizag/2017 dated 21-09-2017 for AY2011-12 lANO: 1 OF 2018 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 lANO: 2 0F 2018 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 delay of 107 days in representing ITTAand to pass Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1. KARAN TALWAR The Court made the following; Appeal under section

2 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.291 of 2018 JUDGMENT:^Per 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 ITT.A.No.291 of 2018 is to be withdrawn, in view of the tax effect involved in the case is Rs.18,73,640/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal. Copy of the certificate is placed on record. Permission is granted. 2. 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 ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals)-I, Guntur. 3. The Joint Commissioner of Income Tax, Hyderabad. Visakhapatnam Bench,

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

HIGH COURT DATED:21/08/2025 JUDGMENT I.T.T.A. No. 291 of 2018 if 2 7 OCT 2025 ♦VQjjrrentSectigji^^ DISMISSING THE I.T.T.A AS WITHDRAWN