PRINCIPAL COMMISSIONER OF INCOME TAXT vs. JYOTHI PRASAD JOTTI
What did the High Court hold?
The High Court granted the Department's request to withdraw the appeal. The withdrawal was based on a circular fixing monetary limits for 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.
What were the issues?
The primary issue was the Department's decision to withdraw the appeal due to it falling below the prescribed monetary limits for litigation.
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 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: 118 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 IT.A No.1367/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.0352/CIT(A), Knl/2014-15, by the Commissioner of Income Tax (Appeals), Kurnool, which filed against the Order dated 18-02-2014 passed U/s.143(3) read with Section 147 of the Income Tax Act, 1961 (Assessment year 2009-2010) by the Asst. 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 Jyothi Prasad Jotti, Prop:M/s.Shiva Priya Transport, D.No.15-1783, Vijaya Nagar Colony, Tadipatri, Anantapur-515411. [PAN NO.AJXPJ3812D1 ...Respondent
7 Counsel for the Appellant :Sri B Narasimha Sarma (Senior Standing Counsel for Income Tax Department) Counsel for the Respondent 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.118of2019 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 (i.e. Rs.2 Crores) 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 Kurnool, which contains instructions to withdraw the appeal for the aforementioned 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 I closed. Sd/-E. KAMESWARA RAO JOINT REGISTRAR / //TRUE COPY// To, 1. The Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad. 2. The Commissioner of Income Tax (Appeals), Kurnool.
/ 3. The Assistant Commissioner of Income Tax, Circle-1, Anantapur Kurnool District. 4. One CC to Sri B Narasimha Sarma, Advocate [OPUC] j / / 5. Three CD Copies / BSV ns
% HIGH COURT ATE0:13/12/2024 BSV \ ( f JUDGMENT *Nos^ § 2 APR 2025 ^ . CurrenrSecwon * ^5^SPATCH€5^ ITTA.No.118 of 2019 m: <9/ DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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