PRINCIPAL COMMISSIONER OF INCOME TAX-II vs. M/S RAJASTHAN STATE MINES AND MINERALS LTD.

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ITA/48/2019HC RajasthanRJHC02039376201903 April 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted the appellant-Department's request to withdraw the appeal. The withdrawal was based on the appeal falling below the monetary limits fixed by the Board.

What were the facts?

The Income Tax Department filed an appeal before the High Court challenging an ITAT order. The appeal was filed against an order concerning the assessment year 2010-2011.

What were the issues?

Whether the appeal should be withdrawn due to falling below monetary limits. The primary issue was the Department's decision to withdraw the appeal.

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 FRIDAY, THE THIRTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT HONOURABLE SRI JUSTICE G.NARENDAR AND HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO- 48 OF 2019 Appeal filed under Section 260 A of the praying that the High Court may be pleased to allow setting aside the No.1361/Hyd/2016 (Assessment Income Tax Act, 1961 the appeal by duly passed in I.T.A Order dated 26-09-2018 year 2010-2011) by the Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad, Order dated 12-07-2016 passed in filed challenging the ITA No.0340/CIT(A), Knl/2014-15, by the Commissioner of Income Tax (Appeals), I the Order dated 28-03-2013 passed U/s.143{3) of the Income Tax Act 1961 (Assessment Kurnool, which filed against year 2010-2011) by the Deputy Commissioner of Income Tax, Circle-1, Anantapur. Between: Principal Commissioner of Income Tax, Kurnool Charge D.No.43-128-3, Prakash Nagar, Kurnool-518001. MVP Complex, ...Appellant AND Naraboyina Chinna Obulesu, Nandalapadu-515411, Tadipatri, Anantapur. [PAN No.AJUPC7563R] Prop; M/s.S.S.Transport, 16-386 ...Respondent

Qv Counsel for the Appellant :Sri B Narasimha Sarma (Senior Standing Counsel for Income Tax Department) Counsel for the Respondent The Court made the following;

1 THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR I.T.T.A. No.48 of 2019 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) The learned counsel for the appellant-Department prays leave of the Court to withdraw the instant appeal, as it falls below the monetary limits fixed by the Board, vide Circular No.09/2024 in F.No.279/Misc./M- 74/2024-ITJ, dated 17.09.2024. The learned counsel for the appellant has also filed into Court a copy of the certificate, received from the Assistant Commissioner of Income-Tax, Circle-1 contains instructions to withdraw the appeal for the aforementioned Kurnool, which reason. 2) The submission of the learned counsel for the appellant is placed on record. Leave granted. 3) Accordingly, the appeal is dismissed as withdrawn. No order as to costs. Consequently, miscellaneous petitions, pending if any, shall stand closed. SD/- P VENKATA RAMANA JOINT REGISTRAR //TRUE COPY// OFFICER SE To 1. The Income Tax Appellate Tribunal, Hyderabad Bench-B Hyderabad. 2. The Commissioner of Income Tax (Appeals), Kurnool.

/ .J Vr 3. The Deputy Commissioner of Income Tax, Circle-1, Anantapur Kurnool District. 4. One CC to Sri B Narasimha Sarma, Advocate [OPUC] 5. Three CD Copies / j / / / / / BSV sree

T HIGH COURT DATED:13/12/2024 \ JUDGMENT ITTA.No.48 of 2019 ^ ? 2 2C25 Current Section '^JLi DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS

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