THE PR. COMMISSIONER OF INCOME TAX vs. M/S TEJA CONSTRUCTIONS

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ITTA/10/2021HC Andhra PradeshAPHC01013733202107 April 2025Bench: NINALA JAYASURYA,TARLADA RAJASEKHAR RAO5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the Income Tax Department to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Income Tax Department filed an appeal against an order of the Income Tax Tribunal. During the hearing, the Department's counsel stated that the appeal was to be withdrawn due to monetary limits set by a CBIC circular.

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 TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 10 OF 2021 Appeal under section 260A of the Income Tax Act, 1961, against the order of the Tribunal Visakhapatnam Bench, Visakhapatnam 26/Vizag/2019 in I.T.A No 109/Viz/2017, dated 06-03-2020 for Assessment year 2008-2009, filed against the Order dated passed in ITA No.188/CIT(A)-1/GNT/2014-15 under 147 of Income Tax Act, 1961 Assessment in M.A. No. the 29.09.2016 section 144 R.W.S. year 2008-2009, by the commissioner of income Tax (Appeais)-I, Guntur, against the Order dated 04-07-2014 passed in under section 144 R.W.S. 147 of Income Tax Act, 1961 Assessment year 2008-2009 by the Assistant Commissioner of Income tax Central Circle 2 , Guntur. Between: The Principal Commissioner of Income Tax, Vijayawada. ...Appellant AND M/s Teja Constructions, 4-23-66/7, Fusion Towers Muthyalareddy Nagar, Guntur. [PAN No.AAFFT0709E] 4th Lane, ...Respondent

Counsel for the Appellant: SRI Y.N. VIVEKANANDA Counsel for the Respondent: SRI G.V.N. HARI The Court made the following:

APHC010137332021 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.10 of 2021 Between: 1. The Principal Commissioner of Income Tax, Vijayawada. ...Appellant AND 1.M/S Teja Constructions, 4-23-66/7, Fusion Towers, 4th Lane Muthyalareddy Nagar, Guntur. (PAN No.AAFFT0709E) ...RESPONDENT Counsel for the Appellant: 1.YN VIVEKANANDA 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.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 Circular No.5 of 2024, the Department instructed withdrawal of the

2 appeal. The Certificate addressed by the Assistant Commissioner of Income Tax, Circle-2(1), Guntur, 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 Tribunal Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals)-I, Guntur. 3. The Assistant Commissioner of Income tax Central Circle 2 , Guntur. 4. One CC to Sri. Y.N. Vivekananda, Advocate [OPUC] 5. One CC to Sri. G V N Hari, Advocate [OPUC] 6. Three CD Copies PR sree

« HIGH COURT DATED:08/04/2025 JUDGMENT ITTA.No.10 of 2021 DISMISSING THE I.T.T.A. AS WITHDRAWN

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