THE PR. COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. SHRI. DHANEKULA RAMA RAO, VIJAYAWADA
What did the High Court hold?
The High Court recorded the submission of the Income Tax Department's counsel that the appeal was to be withdrawn due to monetary limits as per a CBIC circular. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The Income Tax Department filed an appeal before the High Court challenging an order of the Income Tax Appellate Tribunal. The appeal was filed against an order of the Commissioner of Income Tax (Appeals) which was against an order passed by the Deputy Commissioner of Income Tax.
What were the issues?
The primary issue was the withdrawal of the appeal by the Income Tax Department based on monetary limits prescribed by a circular.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
I ^ 4 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WEDNESDAY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 337 OF 2017 Appeal under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased to-set aside the Order dated 27-05-2016 passed in ITA.No.211/Vizag/2012 (Assessment year 2009-2010) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, which was filed challenging the Common Order dated 22-03-2012 passed in ITA No.0239 to 0244/CC, Vij/CIT(A)-I/10-11 by the Commissioner of Income Tax (Appeals)-I, Hyderabad, which was filed against the Order dated 30-11-2010 passed U/s.143 (3) of the Income Tax Act, 1961 (Assessment year 2009-2010) by the Deputy Commissioner of Income Tax, Central Circle, Vijayawada, in PAN No.AIBPD 41891. Between; The Principal Commissioner of Income Tax (Central), Visakhapatnam (I/C) ...Appeliant/Appellant AND Shri Dhanekula Rama Rao, 40-5-19, Siddhartha Venkateswarapuram, Vijayawada. Road, ...Respondent/Respondent
I.A. NO: 1 OF 2017(ITTAMP. NO: 292 OF 2017^ Petition under Section 151 CPC praying that in the circumstances ;tete| in the affidavit filed in support of the petition, the High Court may be )%ash6 to condone the delay of (134) days in representing the I.T.T.A. ' j Gounsel for the Appellant f % - r* : Sri Vamsi Krishna Bodapati, representing Sri Anup Koushik Karavadi (Senior Standing Counsel for Income Tax Department) Counsel for the Respondent : Sri C.P.Ramaswami The Court made the following;
APHC010393172017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] r-'' WEDNESDAY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 337 OF 2017 Between: Principal Commissioner of Income Tax (Central), Visakhapatnam ...APPELLANT AND Shri Dhanekula Rama Rao Vijayawada ...Respondent Counsel for the Appellant: Mr.ANUP KOUSHIK KARAVADI, Senior Standing Counsel for Income Tax Assisted by Mr.Vamsi Krishna Bodapati Counsel for the Respondent: Mr. C.P. Ramaswami The Court made the following JUDGMENT: (per NJS,J) This matter is taken up by way of Lunch Motion on a mention made by the learned counsel, as the Department is seeking permission to withdraw the appeal.
2 Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel appearing on behalf of Mr.Anup Koushik Karavadi, learned Senior Standing Counsel for the Income Tax Department states that in view of the monetary limits, as per CBIC Circular No.5 of 2024, the Department instructed withdrawal of the appeal. Recording the said submission, the appeal is dismissed as withdrawn. The Certificate, addressed by the Deputy Commissioner of Income Tax, in this regard, is taken on record. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. 2. SD/- SVSR MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals)-I, Hyderabad. 3. The Deputy Commissioner of Income Tax, Central Circle, Vijayawada. 4. The Principal Visakhapatnam. 5. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 6. One CC to Sri C.P.Ramaswami, Advocate [OPUC] 7. THREE CD Copies Commissioner of Income Tax (Central) BSV
.-rX' HIGH COURT DATED: 16/04/2025 JUDGMENT ITTA.No.337 of 2017 ^ 14 JUL 2025 ^ SsCurrent o» DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
Recent GST High Court judgments
Search GST case law →- Mascot Constructions Co. And Another vs. The Commissioner Of Goods And Services Tax (GST) And AnotherBombay · 22 Oct 2026
- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Fasil Hussain Shah vs. Ut Of J And K Th Commissioner Secretary TO Government Finance Department And OthersJammu and Kashmir and Ladakh · 21 Oct 2026
- M/S. Devkinandan Traders vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
- M/S Dixit Medical Agencies vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026