PRINCIPAL COMMISSIONER OF INCOME TAX, vs. NARABOYINA CHINNA OBULESU

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ITTA/71/2019HC Andhra PradeshAPHC01008095201912 December 2024Bench: G.NARENDAR,T.C.D.SEKHAR4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the Department's prayer to withdraw the appeal. The withdrawal was based on a circular from the Board fixing monetary limits for appeals. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Department filed an appeal before the High Court against 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 met the monetary limits prescribed by the CBDT for filing appeals before the High Court.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI FRIDAY, THE THIRTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 71 OF 2019 Appeal under Section 260 A of Income Tax Act 1961, aggrieved by the order dated 26.09.2018 in I.T.A.No.1360/Hyd/2016 (Assessment year 2009-2010) before the Hon'ble Income Tax Appellate Tribunal, Hyderabad Benches “B Commissioner of Income Tax (Appeals), Kurnool, dated 12.07.2016 bearing Appeal No.lTA No.0341/CIT(A),Knl/2014-15 and preferred against the order of the Income-Tax Officer,. PAN/GIR.NO.AJUPC7563R/A.Y.2009-2010/ITO/ 14.02.2014. Hyderabad and preferred against the order of the Circle-1, Ananthapur in Ananthapur, dated Between: Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex D.No: 43-128-3, Prakash Nagar, Kurnool-518001. ...APPELLANT AND Naraboyina Chinna Obulesu, Prop M/s S.S Transport, #16-386, Nandalapadu Tadipatri, Anantapur -515411 [PAN No. AJUPC7563R] ...RESPONDENT Counsel for the Appellant :SRI B NARASIMHA SARMA Counsel for the Respondent: SRI DUNDU MANMOHAN The Court made the following ORDER :

r THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR i.T.T.A. No.71 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 SD/- P.VENKATA RANIANA JOINT REGISTRAR closed. SECT^N OFFICER //true copy// . at Hyderabad Benches B To Appellate Tribunal, 1. The Income Tax Hyderabad.

n i 2. The Commissioner of Income Tax (Appeal), Kurnool, Kurnool District. 3. The Income-Tax Officer, Circle-1 Ananthapur, Ananthapur District. 4. One CC to Sri. B Narasimha Sarma Advocate [OPUC] 5. One CC to Sri. Dundu Manmohan Advocate [OPUC] 6. Three CD Copies SAM TAG

HIGH COURT DATED:13/12/2024 JUDGMENT ITTA.No.71 of 2019 s** i C 1; APR 2025 ^ . Current t>ecuon . SP Soi DISMISSING THIS I.T.T.A. AS WITHDRAWN

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