THE PR. COMMISSIONER OF INCOME TAX vs. SMT. BOMMANA DURGA SASIKALA

4' APHC010577522022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI 0 WEDNESDAY, THE TWENTIETH 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: 4 OF 2023 Appeal under section 260-A of the Income Tax Act, 1961, against oroers against the order of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA.No. 231A/iz/2019 dated 30-05- 2022 for A.Y. 2015-16 against the Order dated 01.03.2019 No. 10115/2017-18/cit(A)/RJY under section 143(3) of the Act, 1961 Assessment year 2014-15 by the Commissioner of Income Tax (Appeals)- Rajamahendravaram, against the Order dated 30-12-2017 passed in under section 143(3) of the Income Tax Act, 1961 Assessment year 2015-16 by the Income tax Officer, Ward -1(2), Rajamahendravaram. Between: The Pr. Commissioner of Income Tax, Visakhapatnam passed in ITA Income Tax ...Petitioner/Appellant AND Smt. Bommana Durga Sasikala, Rajamahendravaram. (PAN No.ADAPB3030C). D.No.25-1-18, Jayakrishnapuram, ...Respondent

w Counsel for the Petitioner: SRI INCOME TAX) Counsel for the Respondent: SRI ANUP KOUSHIK KARAVADI (SC FOR G.V.N. HARI The Court made the following JUDGMENT:

APHC010577522022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] WEDNESDAY,THE TWENTIETH 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: 4/2023 Between: 1.THE PR. COMMISSIONER OF INCOME TAX, VISAKHAPATNAM ...APPELLANT AND 1.SMT BOMMANADURGASASIKALA, D.No.25-1-18, Jayakrishnapuram Rajamahendravaram. (PAN No,ADAPB3030C). ...RESPONDENT Appeal under section against orderspleased to set aside the order of the Income-tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA.No. 231A/iz/2019 dated 30-05-2022 for A.Y. 2015-16 lA NO: 1 OF 2023 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 pleased to condone the delay of 23 days in filing the above appeal and to pass lA NO: 2 OF 2023 P^etition 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 pleased to condone the delay of 113 days in representation of the file relating to APPEAL, and to pass Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent:

2 1.G VN HARI The Court made the following: ■

3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.4 of 2023 JUDGMENT:fPer Hon’ble Sri Justice Battu Devan and) Learned counsel for the appellant has placed a copy of the certificate issued by the Income Tax Officer, Ward-1 (1), Rajamahendravaram, wherein it is submitted that the appeal filed by the department in i.T.T.A.No.4 of 2023 is to be withdrawn, in view of the tax effect involved in the case is Rs.1,14,87,833/-, which is below monetary limits Accoi'dingly, 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/- E. KAMESWARA RAO JOINT REGISTRAR sec^Tofficer //TRUE COPY// • * To, 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals)- Rajamahendravaram. 3. The Income tax Officer, Ward -1(2), Rajamahendravaram.

HIGH COURT DATED:20/08/2025 JUDGMENT ITTA NO. 4 OF 2023 DISMISSING THE APPEAL AS WITHDRAWN WITHOUT COSTS ' ■