Principal COMMISSIONER OF Informatio Tax vs. Salvadi SEKHAR

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ITTA/73/2019HC Andhra PradeshAPHC01007996201912 December 2024Bench: G.NARENDAR,T.C.D.SEKHAR5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted the Department's request to withdraw the appeal. The withdrawal was based on the appeal falling below the monetary limits prescribed by a Board circular.

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.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the Department due to it falling below the prescribed monetary limits for appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

i % 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: 73 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.1362/Hyd/2016 (Assessment year 2009-2010) before the Hon'ble Income Tax Appellate Tribunal, Hyderabad Benches “B”, Hyderabad and preferred against the order of the Commissioner of Income Tax (Appeals), Kurnool, dated 12.07.2016 bearing Appeal No. ITA No.0377/CIT(A),Knl/2014-15 and preferred against the order of the Income-Tax Officer, PAN/GIR.NO.CCKPS4584D/A.Y.2009-2010/ITO/ 14.02.2014. Between: Circle-1, Ananthapur in Ananthapur, dated Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex D.No. 43-128-3, Prakash Nagar, Kurnool - 518001. ...Appellant AND Salvadi Sekhar, Prop. M/s Janapriya Transport, D.No. 1-39, Sunkalammapalem, Tadipatri, Anantapur - 515411. [PAN No. CCKPS4584D

r % ...Respondent T Counsel for the Appellant: Sri. B Narasimha Sarma Counsel for the Respondent: Sri. Dundu Manmohan The Court made the following: JUDGMENT

THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR I.T.T.A. No.73 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 closed. SD/- E KAMESWARA RAO JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, at Tribunal, Hyderabad Benches B 1. The Income Tax Appellate Hyderabad. 2. The Commissioner of Income District. Tax (Appeal), Kurnool, Kurnool

T 3. The Income-Tax Officer, Circle-1 Ananthapur, Ananthapur District. 4. One CO to Sri. B Narasimha Sarma, Advocate [OPUC] 5. One CC to Sri. Dundu Manmohan, Advocate [OPUC] 6. Three CD Copies SAM ns

HIGH COURT SAM DATED:13/12/2024 JUDGMENT ^roFANo;:^ ■Y<j ITTA.No.73 of 2019 g OA FEB 2125 * Uurrenl bacuon ... *v2£.®'’ATC«^ DISMISSING THIS I.T.T.A. AS WITHDRAWN

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