The Pr.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 regarding withdrawal due to monetary limits as per a CBIC circular. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The Income Tax Department filed an appeal before the High Court challenging an ITAT order. The Department sought permission to withdraw the appeal during a lunch motion hearing.
What were the issues?
The primary issue was the Department's request to withdraw its appeal before the High Court, citing 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 HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 223 OF 2018 Appeal under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased allow the appeal and to set aside the Order dated 01-08-2017 passed in MA.No.25/ViZ/2017 (I.T.A.No.569A/izag/2013) (Assessment year 2008-2009) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, which was filed challenging the Order dated 24-10-2016 passed in ITA No.569/Vizag/2013 by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, which was filed against the Order dated 28-03-2013 in ITA No.0189/CIT(A)/G NT/11- 12 passed U/s.143 (3) read with Section 153A of the Income Tax Act, 1961 (Assessment year 2008-2009) by the Commissioner of Income Tax (Appeals), Guntur, in PAN No.ACHPV6846L, which was filed against the Order dated 12-12-2011 passed U/s.143 (3) read with Section 153A of the Income Tax Act, 1961 (Assessment year 2008-2009) by the Deputy Commissioner of Income Tax, Central Circle, Vijayawada NO.ACHPV6846L. in PAN Between: The Principal Commissioner of Income Tax (Central), Visakhapatnam. ...Appellant AND
# . Sri Vemuri Venkata Rao, 31-13-5, Pothineni Vari Street, Machavaram Vijayawada-4. ...Respondent Counsel for the Appellant : Sri Vamsi Krishna Bodapati, representing Sri Anup Koushik Karavadi (Senior Standing Counsel for Income Tax Department) Counsel for the Respondent : - The Court made the followirrg:JUDGMENT
APHC011047812017 / IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] / 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: 223 OF 2018 ] j \ Between; Principal Commissioner of Income Tax (Central), Visakhapatnam ...APPELLANT 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.
7 2 Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel learned Senior appearing on behalf of Mr.Anup Koushik Karavadi, Standing Counsel for the Income Tax Department the monetary limits, as states that in view of per CBIC Circular No.5 of 2024, the Department instructed withdrawal of the appeal. \ 2. Recording the said submission, the withdrawn. The Certificate, addressed by the Deputy Income Tax, in this regard, is taken on record. Miscellaneous petitions pending, if any. shall stand appeal is dismissed Commissioner of No order as to costs, closed. as SD/- E KAMESWARA RAO JOINT REGISTRAR / //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), Guntur. H 3. The Deputy Commissioner of Income Vijayawada. 4. The Principal Visakhapatnam. 5. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 6. Three CD Copies Visakhapatnam Bench, Tax, Central Circle, Commissioner of Income Tax (Central), BSV
HIGH COURT BSV DATED: 16/04/2025 JUDGMENT *( 2 2 JUL 2025 ^^vQyrrentSec ITTA.No.223 of 2018 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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