PRINCIPAL. COMMISSIONER OF INCOME TAX vs. NARABOYINA MADHUSUDHAN
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 CBDT circular.
What were the facts?
The Department filed an appeal before the High Court challenging an ITAT order. The appeal was filed against an order passed by the Commissioner of Income Tax (Appeals) which in turn was against an order passed by the Income Tax Officer.
What were the issues?
Whether the appeal filed by the Department meets the monetary limits for filing an appeal before the High Court.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad
IN THE HIGH COURT OF ANDHRA PRADESH :: 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: 117 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. 1368/Hyd/2017 (Assessment year 2009-2010) by the Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad filed challenging the Order dated 12.07.2016 passed in ITA No.0365/CIT(A), Knl/2014-15, by the Commissioner of Income Tax (Appeals), Kurnool, which filed against the order dated 18.02.2014 passed U/s. 143(3) R.W.S. 147 of the IT Act, 1961 (Assessment year 2009-2010) by the Commissioner of Income Tax Officer, Circle-1, Anantapur in PAN No. ALPPM0758H. Between: Principal Commissioner Of Income Tax, Kurnool Charge,MVP Complex, D. No. 43-128-3, Prakash nagar, Kurnool-518001 ...APPELLANT AND Naraboyina Madhusudhan, Prop. M/s. Himalaya Transport, 15-1743-1, Vijayanagara Colony-515411, Tadipatri, Anantapur [PAN NO. ALPPM0758H] ...RESPONDENT Counsel for the Appellant : SRI. B NARASIMHA SARMA
Counsel for the Respondent: NONE APPEARED * The Court made the followingiJUDGMENT
THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR I.T.T.A. No.117of 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. A I . SD/- S.V.S.R. MURTHY JOINT REGISTRAR Ir //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad 2. The Commissioner of Income Tax (Appeals), Kurnool 3. The Commissioner of Income Tax Officer, Circle-1, Anantapur 4. One CC to Sri B Narasimha Sarma, Advocate [OPUC] 5. Three CD Copies
ft HIGH COURT DATED:13/12/2024 ORDER ITTA.No.117 of 2019 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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