THE COMMISSIONER OF INCOME TAX (CENTRAL) vs. SRI.VEMURI VENKATA RAO
What did the High Court hold?
The High Court recorded the submission of the Department's counsel that the appeal was to be withdrawn due to monetary limits prescribed by a CBIC circular. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The Department, represented by the Commissioner of Income Tax, filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was related to assessment years 2005-06 and 2006-07.
What were the issues?
The primary issue was the Department's decision to withdraw the appeal based on revised monetary limits for filing appeals.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WEDNESDAY ,THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 261 OF 2018 Between: The Commissioner Of Income Tax (Central), Visakhapatnam ...Appellant / Respondent AND Sri.Vemuri Venkata Rao, 31-13-5, Pothineni vari street.Machavaram,Vijayawada-4 ...Respondent / Petitioner Appeal under section 260-A of the Income Tax, against order of the TribuanI in the case of the assessee for the A.Y.2005-06 in M.A NO.22A/IZ/2017 (I.T.A.No 566/Vizag/2013),dated 01-08-2017 by the income tax appellate tribunal Visakhapatnam bench, Visakhapatnam, against the Order dated 28.03.2013 passed in ITA No. 0186/CIT(A)/GNT/11-12 under section 143(3) r.w.s 153 A of the Income Tax Act, 1961 Assessment year 2006-07 by the Commissioner of Income Tax (Appeals) Guntur, against the Order dated 12-12-2011 passed in under section 143(3) r.w.s 153 A of the Income Tax Act, 1961 Assessment
/ year 2006-07 by the Deputy Commissioner of Income tax, Central Circle Vijayawada. 'Y' j Counsel for the Appellant: SRI. ANUP KOUSHIK KARAVADI, (SC FOR INCOMETAX) Counsel for the Respondents: --- The Court made the following:
APHQ011047582017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) r [3526] WEDNESDAY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL No.261 OF 2018 Between: Principal Commissioner of Income Tax (Central), Visakhapatnam ...APPELLANT I AND Sri Vemuri Venkata Rao ...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: -- 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. Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel behalf of Mr.Anup Koushik Karavadi, learned Senior appearing on
2 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/- E KAMESWARA RAO JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The income tax appellate tribunal Visakhapatnam bench, Visakhapatnam 2. The Commissioner of Income Tax (Appeals) Guntur, 3. The Deputy Commissioner of Income tax. Central Circle, Vijayawada. 4. One CC to Sri. Anup Koushik Karavadi, (SC for INCOMETAX) [OPUC] 5. Three CD Copies PR vna
HIGH COURT DATED: 16/04/2025 ORDER ITTA.No.261 of 2018 a 2 4 JUL 2025 /s?. ^^»miirent S9ctm^'y Si 'S. DISMISSING THE APPEAL AS WITHDRAWN
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