PRINCIPAL COMMISSIONER OF INCOME TAX vs. SANJEEVAIAH VALKURU
What did the High Court hold?
The High Court granted the Department's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The Income Tax Department filed an appeal before the High Court against an ITAT order. The Department later sought to withdraw the appeal.
What were the issues?
The primary issue was the Department's request to withdraw the appeal due to it falling below the monetary limits prescribed by a CBDT circular.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
\. It 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: 90 OF 2019 Appeal under section 260A of the Income Tax Act, 1961, aggrieved by the orders to I.T.A.No. 1350/Hyd/2016 dated 26-09-2018 on the file of the Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad relating to the assessment year 2009-2010 in the case of the respondent - assessee and set aside the order and allow this appeal in the interest of justice. Between: Principal Commissioner Of Income Tax, Kurnool Charge,MVP Complex D.No 43-128-3, Prakash Nagar, Kurnool-518001. ...Appellant AND Sanjeevaiah Vafkuru, Prop M/s Kondaderama Transport D.No. 13-728, Ganesh Nagar Tadipatri, Anantapur-515411 PAN No. AHDPV4691C ...Respondent
Counsel for the Appellant :SRI. B NARASIMHA SARMA Counsel for the Respondents: — The Court made the following: ORDER .4 i '
THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR I.T.T.A. No.90 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 (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. The submission of the learned counsel for the appellant is placed 2) on record. Leave granted. Accordingly, the appeal is dismissed as withdrawn. No order as to 3) costs. Consequently, miscellaneous petitions, pending if any, shall stand I' closed. SD/- P. VENKATA RAMANA JOINT REGISTRAR //TRUE COPY// To, 1. The Income Tax Appellate Tribunal, Kurnool Bench, Kurnool. 2. The Commissioner of Income-Tax (appeals), Kurnool.
The Assistant Commissioner of Income Tax, Circle-1, Anantapur Kurnool District. 4. One CC to Sri. B Narasimha Sarma, Advocate [OPUC] 5. Three CD Copies PR ns
HIGH COURT DATED: 13/12/2024 ORDER x” 2 s /IW I ^ . Current Seolion ITTA.No.90 of 2019 DISMISSING THE APPEAL AS WITHDRAWN
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