PRL COMMR OF INCOME TAX, RJY, E.G.DIST vs. M/S NISHI EGG POULTRY PRODUCT PVT LTD., TANUKU, W.G.DIST
What did the High Court hold?
The High Court noted the submission by the Income Tax Department's counsel regarding withdrawal of the appeal due to monetary limits as per a CBIC Circular. Consequently, the appeal was dismissed as withdrawn.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 pertained to assessment years 2007-2008 and 2013-2014.
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?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Visakhapatnam Bench.
% 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: 341 OF 2017 Appeal under section 260A of the Income Tax Act, 1961, Aggrieved by the orders of the Income Tax Appellate Tribunal, Visakhapatnam Bench. Visakhapatnam reffered to I.T.A.No. 277A/izag/2012 dated 25-11-2016 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench. Visakhapatnam relating to the assessment year 2007-2008 in the case of the Respondent - assessee by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, filed against the Order dated 22- 03-2012 passed in F.No.Hqrs/2/263/CIT/RJY/2011-12, Under section143 (3) read with Section 153A of the Income Tax Act, 1961 (Assessmentyear 2013-2014) by the commissioner of Income Tax, Rajahmundry, against the Order dated 01/03/2013 passed in U/s.143 (3) rws 263 of the I.T. Act, 1961 of the Income Tax Act, 1961 (Assessment year 2007-2008) by the Assistant Commissioner of Income Tax, Circle-1, Aayakar Bhavan Annexe, Veerbhadrapuram, Kambala Cheruvu, Rajahmundry, Andhra Pradesh. Between: Principal Commissioner of Income Tax, Aayakar Bhavan, Near Kambala Tank, Veerabadrapuram, Rajahmundry-533 105 ...Appellant
AND M/s Nishi Egg Poultry Product Pvt Ltd., D.No. 23-3-8/1, Sajjapuram, Tanuku - 534 211. [PAN No. /V\CCN1657P]. ...Respondent Counsel for the Appellant :SRI. ANUP KOUSHIK KARAVADI Counsel for the Respondents; SRI. G V N HARI The Court made the following JUDGMENT:
APHC010421412017 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 2017 Between: 1. Principal Commissioner of Income Tax, Rajahmundry, E.G.District Veerabadrapuram Aayakar Bhavan, Near Kambala Tank Rajahmundry-533 105 ...Appellant AND I.M/s Nishi Egg Poultry Product Pvt. Ltd., Tanuku, W.G. District, D.No.23-3-8/1, Sajjapuram, Tanuku AACCN165711]. 534 211. [PAN No. ...Respondent Counsel for the Appellant: 1.ANUP KOUSHIK KARAVADI Counsel for the Respondent: 1.G VN HARI The Court made the following JUDGMENT: (perNJS,J) At the time of considering the matter, Mr.Anup Koushik Karavadi, learned Senior Standing Counsel for the Income Tax Department
2 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 the Deputy Commissioner of Income Tax, 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 Appellate Tribunal, Visakhapatnam Bench. 1. The Income Tax Visakhapatnam of Income Tax, Rajahmundry. 2. The Commissioner Assistant Commissioner of Income Veerbhadrapuram, Tax, Circle-1, Aayakar Cheruvu, 3. The Bhavan Rajahmundry, Andhra Pradesh. 4. OneCCto Sri. Anup 5. One CC to Sri. G V N Hari. Advocate [OPUC] Kambala Annexe Koushik Karavadi, Advocate [OPUC] 6. Three CD Copies PR vna
HIGH COURT DATED:08/04/2025 ORDER S 03 MAY 2025 iO Co/ ^ . Current Section . ^ ITTA.No.341 of 2017 DISMISSING THE APPEAL AS WITHDRAWN
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