PRINCIPAL COMMISSIONER OF INCOME TAX vs. MOOTI RAMA SUBBAIAH
What did the High Court hold?
The High Court recorded the submission of the Income Tax Department's counsel stating that the appeal was to be withdrawn. Consequently, the appeal was dismissed as withdrawn.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 Tribunal. The appeal was related to the assessment year 2010-2011.
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?
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 O liO / S- .i>« -T r O PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA A. Pa AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 68 OF 2019 Appeal under section 260A of the Income Tax Act, 1961, Aggrieved by the orders of the Tribunal referred to I.T.A.No.1334/Hyd/2016 dated 26- 09-2018 on the file of the Income Tax Appellate Tribunal, Hyderabad Bench - B, Hyderabad relating to the Assessment Year 2010-2011 in the case of the Respondent - assessee, filed against the Order dated 12.07.2016 passed in ITA No. 0370/CIT(A), KNL/2014-15 under section143(3) Income Tax Act, 1961 assessment year 2010-2011 by the commissioner of Income Tax, Kurnool, against the Order dated 28/03/2013 passed in U/s.143 (3) of the I.T. Act, 1961 of the Income Tax Act, 1961 assessment year 2010-2011 by the Deputy Commissioner of Income tax, Circle-1, Anantapur in PAN No.AOXPR 0602N Between: Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex D.No. 43-128-3, Prakash Nagar, Kurnool - 518001. ...APPELLANT AND Moot! Rama Subbaiah, Prop.m/s. Gangavathi Transport, D.No. 2-260, Harijanwada, Tadipatri, Anantapur - 515411.[PAN No. AOXPR0602N] ...RESPONDENT
Counsel for the Appellant: SRI Y N VIVEKANANDA SENIOR STANDING COUNSEL AND SRI VAMSI KRISHNA BODAPATI JUNIOR STANDING COUNSEL FOR INCOME TAX Counsi^Lfor the Respondents : The Court made the following:
T APHC010079852019 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 I AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL N0.68 OF 2019 Between: 1. Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex, D.No.43-128-3, Prakash Nagar, Kurnool - 518001. ...Appellant AND I.Mooti Rama Subbaiah, M/s.Gangavathi Transport, D.No.2-260, Harijanwada.'Tadipatri, Anantapur - 515411. ...Respondent Counsel for the Appellant: 1.YN VIVEKANANDA Counsel for the Respondent: 1. The Court made the following JUDGMENT: (per NJS,J) At the time o| 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
2 Circular No.5 of 2024, the Department instructed withdrawal appeal. The Certificate addressed by the Assistant Commissioner of Income Tax, Circle-1, Kurnool, 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. of the SD/- S.V.S.R.MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To 1. The Income Tax Appellate Tribunal, Hyderabad 2. The Commissioner of Income Tax, Kurnool 3. The Deputy Commissioner of Income tax 4. One CC to Sri. Y.N. Vivekananda, Advocate [OPUC] 5. THREE CD COPIES Hyderabad Bench - B Circle-1, Anantapur. PR TAC
t HIGH COURT DATED:08/04/2025 JUDGMENT ITTA.No.68 of 2019 i. . o § 19 JUL 2025 DISMISSING THE APPEAL AS WITHDRAWN
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