PRINCIPAL COMMISSIONER OF INCOME TAX vs. VIKISALA SOMUSUNDER

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ITTA/52/2019HC Andhra PradeshAPHC01007977201912 December 2024Bench: G.NARENDAR,T.C.D.SEKHAR3 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 set by the Board for filing appeals.

What were the facts?

The Income Tax Department filed an appeal before the High Court challenging an order of the Income Tax Appellate Tribunal. The appeal was filed against an order concerning the assessment year 2010-2011.

What were the issues?

Whether the appeal filed by the Department meets the monetary limits prescribed 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

IN THE HIGH COURT OF ANDHRA FRIDAY ,THE THIRTEENTH i TWO THOUSAND AND TWENTY present the honourable SRI JUSTICE PRADESH AMARAVATI DAY OF DECEMBER FOUR g.narendar AND the honourable SRI JUSTICE jNCOH/IE TAX tribunal APPFAI T.C.D.SEKHAR NO: 52 OF 2niQ Appeal filed under Section that the High Court the Order dated 26.09.2018 260 A of the Income Tax Act may be pleased to allow the 1961 praying appeal by duly setting aside passed in I.T.A No. 1342/Hyd/2016 year 2010-2011) by the Income Tax Hyderabad filed (Assessment Appellate Tribunal, Hyderabad Bench-B. dated 12.07.2016 -16, by the Commissioner of Income was filed against the order challenging the Order passed in ITA Tax (Appeals), No.0343/CIT(A). Knl/2014 Kurnool, which dated 30.03.2013 passed U/s year2010-2011) by the Income Tax 143(3) of the IT Act 1961 (Assessment Officer, Ward-1, Proddaturiin PAN No.CEMPS9466L. Between; Principal Commissioner D.No.43-128-3, Prakash Of Income Tax, Kurnool Nagar, Kurnool - 518001. Charge, MVP Complex, -Appellant AND Vikisala Somusunder, M/s. Sreekaveri Gannevarlpallicolony, Tadipatri, Anantapur- 515411. Transport, D.No. 3-1036 -E -Respondent Counsel for the Appellant: Counsel for the Respondent: The Court made the SRI B. NARASIMHA SARMA ■■none appeared following:

1 7 THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR I.T.T.A. No.52 of 2019 ^ .^^UDGMENT:- (per Hon’ble Sri Justice G.Narendar) % V 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 Sd/- S.V.S.R.MURTHY JOINTREGISTRAR SECTION OFFICER closed. //TRUE COPY// To, 1. The Income Tax Appellate Tribunal, Hyderabad Bench 2. The Commissioner of Income Tax (Appeals) 3. The Income Tax Officer, Ward-1, Proddatur. 4. One CC to Sri B. Narasimha Sarma, Advocate 5. Three CD Copies -B, Hyderabad. Kurnool. [OPUC] Psr sree

HIGH COURT DATED:13/12/2024 JUDGMENT ITTA.No.52 of 2019 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS

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