PRINCIPAL COMMISSIONER OF INCOME TAX vs. THE ANDHRA PRADESH LIMITED

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ITTA/556/2016HC Andhra PradeshAPHC01046545201608 April 2025Bench: NINALA JAYASURYA,TARLADA RAJASEKHAR RAO4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the Income Tax Department's counsel regarding instructions to withdraw the appeal due to monetary limits. Consequently, the Court dismissed the appeal as withdrawn.

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 was preferred against orders from the Commissioner of Income Tax (Appeals) and the Additional Commissioner of Income Tax.

What were the issues?

The primary issue was the Department's decision to withdraw the appeal based on updated 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 AMARAVAT^ADS^ WEDNESDAY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT 7/7 X o o .§ m HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL No.556 of 2016 Appeal under Section 260 A of Income Tax Act, aggrieved by the order dated 20.05.2016 in I.T.A.No.247A/izag/2012 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam (Assessment year 2008-2009) and preferred against the order of the Commissioner of Income Tax (Appeals), Visakhapatnam, dated 28.03.2012 bearing Appeal No. 160/R-1, Rjy/CIT(A),RJY/10-11 and preferred against the order of the Additional Commissioner of Income Tax, Rajahmundry Range, Rajahmundry in PAN/GIR.No.AAACT6357Q/A.Y.2008-09, dated 20.12.2010. Between: Principal Commissioner of Income Tax, Aayakar Bhavan, near Kambala Tank, Veerabadrapuram, Rajahmundry-533105. ...Appellant AND The Andhra Sugars Limited, Venkatayapuram, Tanuku, West Godavari District. (PAN No.AAACT6357Q) ...Respondent Counsel for the Appellant : Sri Anup Koushik Karavadi Counsel for the Respondent : None Appeared The Court made the following:

APHC010465452016 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) r [3526] ; ^ WEDNESDAY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO 3 INCOME TAX TRIBUNAL APPEAL No.556 of 2016 Between: 1. Principal Commissioner of Income Tax, Ayakar Bhavan, Near Kambala Tank, Veerabadrapuram, Rajahmundry- 533 105. ...Appellant AND I.The Andhra Sugars Limited, Venkatayapuram, Tanuku, West Godavari District. [PAN No.AAACT6357Q] ...Respondent Counsel for the Appellant: 1.ANUP KOUSHIK KARAVADI Counsel for the Respondent: 1.— The Court made the following JUDGMENT: (per NJS,J) At the time of considering the matter, Mr.Anup Koushik Karavadi, 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

2 limits, as per CBIC Circular No.5 of 2024, the Department instructed withdrawal of the appeal. The Certificate dated 04.4.2025 addressed by the Deputy Commissioner of Income Tax, in this regard, is placed on record. Recording the said submission, the appeal is dismissed as withdrawn. 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. (with records if any) 2. The Commissioner of Income Tax (Appeals), Visakhapatnam, ’ Visakhapatnam District. 3. The Additional Commissioner of Income Tax, Rajahmundry Range Rajahmundry. 4. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 5 The Section Officer, VR Section, High Court of Andhra Pradesh at Amaravathi. (to dispatch the trial court records) 6. Three CD Copies TK

HIGH COURT DATED:09/04/2025 JUDGMENT ITTA.No.556 of 2016 DISMISSING THE ITTA AS WITHDRAWN

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