PRINCIPAL COMMISSIONER OF INCOME TAX vs. KUMAR PAPPU SINGH

\ 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 TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 245 OF 2019 Appeal under section 260A of the Income Tax Act, 1961 ,.against orders to call for the records relating to I.T.A.No.270/Viz/2018, dated 07.12.2018 Bench on the file of the Income Tax Appellate Tribunal, Visakhapatnam Visakhapatnam relting to the assessment year 2013-14 in the case of the Respondent / Assessee. by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, filed against the Order dated 28/03/2018 passed in F.No.Hqrs/9/Pr.CIT/RJY/2016-17, Under section143 (3) read with Section 153A of the Income Tax Act 1961 (Assessment year Tax, Rajahmundry, against the Order dated 23/02/2016 passed in U/s.143 (3) of the Income Tax Act, 1961 PAN : AEEPP2496P (Assessment year 2013-2014) by the Deputy Commissioner of Income Tax, Circle -1, KKS Towers, R R Pet Eluru, Andhra Pradesh - 534002. 2013-2014) by the Principal commissioner of Income Between: Principal Commissioner of Income Tax, Aayakar Bhawan, Near Kampala Tank, Veerabhadrapuram, Rajahmundry. ...Appellant

AND Kumar Pappu Singh, D.No.23-3-26, Sundaram Nagar. Sajjapuram, Tanuku,W.G. dist., A.P. PAN. No. AEEPP2696P ...Respondents Counsel for the Appellant: SRI ANUP KOUSHIK KARAVADI SC FOR INCOME TAX DEPARTMENT Counsel for the Respondents: — The Court made the following:

-f APHC010105272019 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.245 of 2019 Between: 1. Principal Commissioner of Income Tax, Aayakar Bhawan, Near Kambala Tank, Veerabhadrapuram, Rajahmundry. ...Appellant AND 1. Kumar Pappu Singh, D.No.23-3-26, Sundaram Nagar, Sajjapuram, Tanuku, W.G. District, A.P. PAN. No.AEEPP2696P ...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. 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/- E. KAMESWARA RAO JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Commissioner of Income Tax (Appeals), Visakhapatnam Bench, Visakhapatnam. 2. The Principal Commissioner of Income Tax, Rajahmundry 3. The Deputy Commissioner of Income Tax, Circle-1 KKS Towers, RR Pet, Eluru, Andhra Pradesh. 4. One CC to Sri Anup Koushik Karavadi, SC For Income Tax Department [OPUC] 5. Two CD Copies PR RAM

'I HIGH COURT i DATED:08/04/2025 JUDGMENT ITTA.No.245 of 2019 DISMISSING THE I.T.T.APPEAL AS WITHDRAWN