Principal Commissioner of Income Tax vs. M/s. Sree Kalyani Agro Industries Private Limited
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 Consequently, the Court dismissed the appeal as withdrawn.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 against an order of the Income Tax Appellate Tribunal. The appeal was preferred against orders of the Commissioner of Income Tax (Appeals) and the Assistant Commissioner of Income Tax.
What were the issues?
The primary issue was the withdrawal of the appeal by the appellant due to updated monetary limits for filing appeals as per CBIC circular.
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 TUESDAY, THE EIGHTH 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.427 of 2018 Appeal under Section 260 A of Income Tax Act, aggrieved by the order dated 25.01.2018 passed by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam in ITA No.78A/izag/2017, (Assessment Year 2011-12), preferred against the order of the Commissioner of Income Tax (Appeals)-2, Guntur, dated 28.11.2016 bearing Appeal No.24/2014-15 and preferred against the order of the Assistant Commissioner of Income Tax, Circle-1, Rajahmundry in PAN/GIR.NO.AAFCS2116K/A.Y.2011-12, dated 10.03.2014. Between: Principal Commissioner of Income Tax, Aayakar Bhawan, near Kambala Tank, Veerabadrapuram, Rajahmundry-533105. ...Appellant AND M/s. Sree Kalyani Agro Industries Private Limited, Prathipadu, Pentapadu Mandal, West Godavari District. (PAN No.AAFCS2116K) ...Respondent Counsel for the Appellant : Sri Anup Koushik Karavadi, (SC for Income Tax) along with Sri Vamsi Krishna Bodapati Counsel for the Respondent : Sri G V N Hari The Court made the following JUDGMENT;
APHC010414442018 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] %0^ 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.427 of 2018 Between: 1. Principal Commissioner of Income Tax, Aayakar Bhawan, Near Kambala Tank, Veerabadrapuram, Rajahmundry - 533 1015. ...Appellant AND I.M/s Sree Kalyani Agro Industries Private Limited, Prathipadu, Pentapadu Mandal, West Godavari District (PAN No.AAFCS2116K) ...Respondent Counsel for the Appellant: 1.ANUP KOUSHIK KARAVADI Counsel for the Respondent: 1.G VN HARI 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 V \ 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. 2. Recording the said submission, the appeal is dismissed as withdrawn. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. Sd/- S.V.S.R.MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals)-2, Guntur, Guntur District. 3. The Assistant Commissioner of Income Tax, Circle-1, Rajahmundry East Godavari District. 4. One CC to Sri Anup Koushik Karavadi, (SC for Income Tax) Advocate [OPUC] 5. One CC to Sri G V N Hari, Advocate [OPUC] 6. Three CD Copies TK vna
V.. HIGH COURT DATED:08/04/2025 JUDGMENT ITTA.No.427 of 2018 >5^ cfP 0 3 MAY 2025 far% r// . Current Seolion^^^- ‘■^ •«. - ■ DISMISSING THE ITTA AS WITHDRAWN
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