PLR COMMISSIONER OF INCOME TAX vs. B KULAYAPPA
What did the High Court hold?
The High Court granted the Department's request to withdraw the appeal. The appeal was dismissed as withdrawn.
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?
The primary issue was whether the appeal should be withdrawn by the Department due to it falling below the monetary limits prescribed by the Board.
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,
V ^ y IN THE HIGH COURT OF ANDHRA PRADESH :: AMARANA FRIDAY ,THE THIRTEENTH DAY OF DECEMBE TWOTHOUSAND AND TWENTY FOUR ' PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 110 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. 1326/Hyd/2016 (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.0369/CIT(A), Knl/2014-15, by the Commissioner of Income Tax (Appeals), Kurnool, which filed against the order dated 14.02.2014 passed U/s. 143(3) R.W.S 147 of the IT Act, 1961 (Assessment year 201Q-2011)PAN No. BAXPK 1892G by the Commissioner of Income Tax Officer, Circle-1, Anantapur Between: Principal Commissioner Of Income Tax, Kurnool charge, MVP complex D. No. 43-128-3, Prakash Nagar, Kurnool ...APPELLANTS AND B Kulayappa, M/s.Gouthami Transport D.No. 2-40-A, Chukkalu, Tadipatri, Ananthapur ...RESPONDENTS
\V "'vV. : SRI. SC for INCOME TAX Counsel for the Appellants counsel for the Respondents: SRI. DUNDU WIANMOHAN The Court made the following: ORDER
W ^ y THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR I.T.T.A. No.HOof 2019 JUDGMENT:-(per Hon’ble Sri Justice G.Narend.ar) 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. A SD/- E KAMESWARA RAO JOINT REGISTRAR SECTION OFFICER //TRUE COPY// 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 SC for INCOME TAX Advocate [OPUC] 5. One CC to Sri Dundu Manmohan, Advocate [OPUC]
I' I THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR I.T.T.A.No.HOof 2019 (Judgment of the Division Bench delivered by Hon’ble Sri Justice G.Narendar) Date:13.12.2024 I \
(■i HIGH COURT DATED: 13/12/2024 ORDER ITTA.No.110 of 2019 l6MAY2nH ^ . Current cteciion . DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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