Commissioner of Income Tax vs. The Jeypore Sugars Company Limited

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ITTA/341/2012HC Andhra PradeshAPHC01031870201207 April 2025Bench: NINALA JAYASURYA,TARLADA RAJASEKHAR RAO4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the Income Tax Department's counsel regarding the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.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 filed under Section 260(A) of the Income Tax Act, 1961.

What were the issues?

The primary issue was the withdrawal of the appeal by the Department due to monetary limits prescribed by a CBIC circular.

Which sections of the Income-tax Act were involved?

Section 260(A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam Bench,

IN THE HIGH COURT OF ANDHRA PRADESH 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: 341 OF 2012 Between: Commissioner of Income Tax, Rajahmundry ...Appellant AND The Jeypore Sugars Company Limited, Chagallu, W.G. District. ...Respondent Appeal under section 260(A) of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam in ITA No. 255A/izag/2010 dt. 21-12-2010 preferred against the order of the Commissioner of Income Tax (Appeals), Visakhapatnam in ITA No.64/09-10/VSP/09-10 dated 11/02/2010. Counsel for the Appellant: Sri. Anup Koushik Karavadi, Senior Standing Counsel for the Income Tax Department appearing along with Sri Vamsi Krishna Bodapati, Junior Standing Counsel. Counsel for the Respondent: Sri Vikram Pooserla The Court made the following:

APHC010318702012 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.341 of 2012 Between: 1. Commissioner of Income Tax, Rajahmundry ...Appellant AND 1.The Jeypore Sugars Company Limited, Chagallu, W.G. District. ...Respondent Counsel for the Appellant: 1.ANUP KOUSHIK KARAVADI Counsel for the Respondent: 1.VIKRAM POOSERLA 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 limits, as per CBIC Circular No.5 of 2024, the Department instructed withdrawal of the appeal. The Certificate dated 04.4.2025 addressed by

2 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 Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam District The-Commissioner of Income Tax (Appeals), Visakhapatnam Visakhapatnam District One CC to Sri. Anup,Koushik Karavadi Advocate [OPUC] One CC to Sri. Vikram Pooserla Advocate [OPUC] Three CD Copies. 2. 3. 4. 5. stu

HIGH COURT DATED:08/04/2025 \ ORDER ITTA.No.341 of 2012 f . Curreni section DISMISSING THE ITTA AS WITHDRAWN

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