What did the High Court hold?

The High Court granted permission to the appellant to withdraw the appeal. The appeal was dismissed as withdrawn based on the appellant's request due to monetary limits as per a circular.

The Director of Income-Tax (International Taxation) filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was preferred against orders of the Commissioner of Income Tax (Appeals) and the Deputy Commissioner of Income-Tax.

What were the issues?

The primary issue was the appellant's withdrawal of the appeal due to updated monetary limits for filing appeals.

Dir of Income -Tax [International… vs M/S Skoda Exports Co Ltd… | Andhra Pradesh High Court 2025

) IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI THURSDAY, THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE B KRISHNA MOHAN AND HONOURABLE SRI JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL No.648 of 2015 Appeal under Section 260 A of Income Tax Act, aggrieved by the order dated 20.07.2010 passed by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam in ITA No. 32A/izag/2000, (Assessment year 1995-1996) ahci preferred against the order of the Commissioner of Income Tax (Appeals), Visakhapatnam, dated 08.12.1999 bearing Appeal No.102/SR-1/ VSP/1997-98 and preferred against the order of the Deputy Commissioner of Income-Tax, Special Range-1, Visakhapatnam dated 28.08.1997. Between: - N0.14/3A, Director of Income -Tax (International Taxation) Rashtrothana Parishad Bhavan, Nirupatunga, Bengaluru. ...Appellant AND M/s. Skoda Exports Company Limited, Czech Republic, Represented by M/s Rashtriya Ispat Nigam Limited (RINL), Visakhapatnam Steel Plant, - Visakhapatnam - 530 031. ...Respondent : Sri Anup Koushik Karavadi Counsel for the Appellant Counsel for the Respondent : Sri A V A Siva Kartikeya The Court made the following i

APHC010281122015 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) m\i\ [3516] Q THURSDAY,THE THIRTIETHDAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL NO: 648/2015 Between: Dir Of Income -tax [international Taxation] Bengaluru ...APPELLANT AND ...RESPONDENT M/s Skoda Exports Co Ltd Visakhapatnam Counsel for the Appellant: 1 .ANUP KOUSHIK KARAVADI Counsel for the Respondent: 1.AVASIVAKARTIKEYA

2 HBKMJ & HVN,J I.T.T.A.No.648of2015 The Court made the following: JUDGMENT: (Per Hon’ble Sri Justice B. Krishna Mohan) The learned Standing Counsel appearing for the appellant seeks permission of this Court to withdraw the present Appeal basing upon the monetary limits, as per the Circular No.09/2024, dated 17.09.2024. 2. Permission is accorded. Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn. Interim order, if any, deemed to have been vacated. There shall be no order as to costs. 3. As a sequel. Interlocutory Applications 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. 2. The Commissioner of Income Tax (Appeals), Visakhapatnam Visakhapatnam District. 3. The Deputy Commissioner of Income-Tax, Special Range-1 Visakhapatnam, Visakhapatnarn District. 4. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 5. One CC to Sri A V A Siva Kartikeya, Advocate [OPUC] 6. M/s. Skoda Exports Company Limited, Czech Republic, Represented by M/s Rashtriya Ispat Nigam Limited (RINL), Visakhapatnam Steel Plant, Visakhapatnam - 530 031. 7. Three CD Copies 'f. TK TF

HIGH COURT DATED:30/01/2025 5 11| JUN 2025 I Current Section JUDGMENT ITTA.No.648 of 2015 DISMISSING THE ITTA AS WITHDRAWN

DIR OF INCOME -TAX [INTERNATIONAL TAXATION] BENGALURU vs. M/S SKODA EXPORTS CO LTD., VISAKHAPATNAM

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