PRINCIPAL COMMISSIONER OF INCOME TAX vs. R NAGESWARA

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ITTA/55/2019HC Andhra PradeshAPHC01008010201912 December 2024Bench: G.NARENDAR,T.C.D.SEKHAR5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted the appellant-Department leave 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 of the Commissioner of Income Tax (Appeals) which in turn was against an order passed by the Income Tax Officer.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to falling below the monetary limits prescribed by the CBDT.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

V 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: 55 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.1957/Hyd/2017 (Assessment year 2010-2011) by the Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad, filed challenging the Order dated 20-03-2015 passed in ITA No.76/CIT(A), Knl/2013-14, by the Commissioner of Income Tax (Appeals), Kurnool, which filed against the Order dated 30-03-2013 passed U/s.143(3) of the Income Tax Act, 1961 (Assessment year 2010-2011) by the Income Tax Officer, Ward-1, Proddatur. Between: Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex D.No.43-128-3, Prakash Nagar, Kurnool-518001. ...Appellant AND R.Nageswara, PropiLakshmi Ganesh Transport, D.No.2-471-1, Ragithotapalem, Tadipatri, Anantapur. [PAN No.ANZPR4630F] ...Respondent

« , % 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.55 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. 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 REGI^RAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Hyderabad. 2. The Commissioner of Income Tax (Appeals), Kurnool. Hyderabad Bench-B,

3.

The Income Tax Officer, Ward-1, Proddatur, Kurnool District. 4. One CC to Sri B Narasimha Sarma, Standing Counsel for Income Tax [OPUC] 5. Three CD Copies BSV sree

0 HIGH COURT DATED: 13/12/2024 JUDGMENT ITTA.No.55 of 2019 DISMISSING THE I.T.T.A. AS WITHDRAWN WITHOUT COSTS

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