PRINCIPAL COMMISSIONER OF INCOME TAX vs. V. MASTAN VALI

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ITTA/57/2019HC Andhra PradeshAPHC01007988201907 April 2025Bench: NINALA JAYASURYA,TARLADA RAJASEKHAR RAO5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the Income Tax Department's counsel that the appeal was being withdrawn due to monetary limits as per a CBIC Circular. Consequently, the appeal was dismissed.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal pertained to the assessment year 2010-2011.

What were the issues?

The primary issue was the withdrawal of the appeal by the Income Tax Department based on revised monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI TUESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT the honourable SRI JUSTICE ninala jayasurya AND the honourable SRI JUSTICE income TAX TRIQumai ApppAi TARLADA RAJASEKHAR RAO NO: 57 OF 201Q Appeal under section filed l•T.A.No.1962/Hyd/2017 ~ Appellate Tribunal, Hy, 260A of the Income Tax Act on the file of the Income Tax B, Hyderabad relating in the case of the Respondent - Order dated 1961, 7 dated~^6x^9-2018 (^erabad Bench - to the assessee. in ITA assessment year 2010-2011 i filed against the No.65/CIT(A)/KNL/2013 20.03.2015 passed -14 under section 144 (3) of Income . by the Tax Act, 1961 assessment year 2010-2011 (Appeals) Kurnool commissioner of Income Tax against the Order dated 28-03 901« _i ■ section 143(2) and 142(1) income Tax Act 1961 as 2011 bytheDeoutvrnm ■ ■ ‘=*'1®®1assessmentyear2010- mmrssioner of Income tax Circle 1 , Anantapur. Between; Principal Commissioner of Income Tax, Kurnool 43-128-3, Prakash Nagar, Kurnool - 518001. Charge, MVP Complex, -Appellant AND V. Mastan Vail, Prop.- M/S. Siddik Transport Street,-515411.Tadipatri ’ f^ l'lo- 0-261, Bankamadi Anantapur. [PAN No. AVIPM2627E] —Respondent

1 I Counsel for the Appellant: SRI. Y.N. VIVEKANANDA ^nsel for the Respondent: SRI. DUNDU MANMOHAN The Court made the following:

/ • ■'i APHC010079882019 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] TUESDAY, THE EIGHTH 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.57 of 2019 Between: ^ 1. Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex, D.No.43-128-3, Prakash Nagar, Kurnool - 518001. ...Appellant AND 1.V Mastan Vali, IV1/s,Sicjdik Transport, D.No.8-261, r Street, Tadipatfi, AHahtapuf-515411 (PAN No.AVIPM2627E) ...Respondent Bankamadi Counsel for the Appellant: 1.YN VIVEKANANDA Counsel for the Respondent: 1.DUNDU MANMOHAN The Court made the following JUDGMENT: (pe/'NJS,J) At the time of considering the m^ter, Mr.Y.N.Vivekananda, learned Senior Standing Counsel for the Income Tax Department appearing for the appellant along with Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel states that in view of the monetary limits, as per CBIC

2 Circular No.5 of 2024, appeal. The Certificate addressed by Income Tax, Circle-1, Kurnool, in this regard, i 2. Recording the said submission withdrawn. No order shall stand closed. the Department instructed withdrawal of the the Assistant Commissioner of . is placed on record. the appeal is dismissed as to costs. Miscellaneous petitions pending as if any, Sd/- E KAMESWARA RAO JOINT REGISTRAR //TRUE COPY// To, SECTION OFFICER T The Income Hyderabad. 2. The Commissioner of Income Tax (Appeals) Kurnool 4.' On'e tax Circle 1 . Anantapur. n. Y.N. Vivekanada, Advocate [OPUC] 5. One CC to Sri. Dundu Manmohan, Advocate [OPUCI 6. Three CD Copies Tax Appellate Tribunal Hyderabad Bench - B, PR sree

\ \ \ \ HIGH COURT DATED:08/04/2025 JUDGMENT ITTA.No.57 of 2019 J DISMISSING THE APPEAL AS WITHDRAWN

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