PRINCIPAL COMMISSIONER OF INCOME TAX vs. MANGALA DAMODHAR

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ITTA/92/2019HC Andhra PradeshAPHC01008100201912 December 2024Bench: G.NARENDAR,T.C.D.SEKHAR5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted the appellant's (Income Tax Department) request to withdraw the appeal. This withdrawal was based on a circular from the Board setting monetary limits for filing appeals.

What were the facts?

The Income Tax Department filed an appeal before the High Court challenging an ITAT order. The appeal was filed under Section 260A of the Income Tax Act, 1961. The assessment year in question was 2009-2010.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the department due to falling below the prescribed monetary limit for appeals.

Which sections of the Income-tax Act were involved?

Section 260A,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

'*1 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI FRIDAY, THE THIRTEENTH DAY OF DECEMBER^ TWO THOUSAND AND TWENTY FOUR PRESENT HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 92 OF 2019 Appeal filed under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased to allow the appeal by duly setting aside the Order dated 26-09-2018 passed in I.T.A No.1359/Hyd/2016 (Assessment year 2009-2010) by the Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad, filed challenging the Order dated 12-07-2016 passed in ITA No.0383/CIT(A), Knl/2014-15, by the Commissioner of Income Tax (Appeals), Kurnool, which filed against the Order dated 14-02-2014 PAN No. AOLPD9151N passed U/s.143(3) read with Section 147 of the Income Tax Act, 1961 (Assessment year 2009-2010) by the Assistant Commissioner of Income Tax, Circle-1, Anantapur. Between: Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex, D.No.43-128-3, Prakash Nagar, Kurnool-518001. ...Appellant AND Mangala Dhamodhar, Prop:M/s.Gurudatta Transport, D.No.3-122-1, Gannavaripalle Colony-515411, Tadipatri, Anantapur. [PAN N0.AOLPD9151N1

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

1 THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR I T T A. No.92 of 2019 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) learned counsel for the appellant-Oepartment prays leave of withdraw the instant appeal, as it falls below the monetary Rs.2 Crores) fixed by the Board, vide Circular No.09/2024 in The the Court to limits (i.e. 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, Assistant Commissioner of Income-Tax, Circle-1, contains instructions to withdraw the appeal for the received from the Kurnool, which aforementioned reason. The submission of the learned counsel for the appellant is placed on record. Leave granted. Accordingly, the appeal is dismissed as withdrawn. No order as to 2) 3) costs. Consequently, 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, Hyderabad Bench-B Hyderabad. 9 Thp> .Pnmmissinnftr of Income Tax (Aooeals), Kurnool.

3.

The Assistant Commissioner of Income Tax, Circle-1, Anantapur, Kurnool District. 4. One CC to Sri B Narasimha Sarma, Advocate [OPUC 5. One CC to Sri Manmohan Dundu, Advocate [OPUC] 6. Three CD Copies BSV ns

HIGH COURT BSV DATED:13/12/2024 f 0SMAY 2025 I ^ . Current Section . JUDGMENT ITTA.No.92 of 2019 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS

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