PRL COMMISSIONER vs. D VENKATANNA
What did the High Court hold?
The High Court granted the Department's request to withdraw the appeal. The withdrawal was based on a circular from the Board setting monetary limits for appeals.
What were the facts?
The Income Tax 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 the appeal's eligibility for hearing based on monetary limits set by the CBDT.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
) 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: 51 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.1973/Hyd/2017 (Assessment year 2010-2011) by the Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad, filed challenging the Order dated 20-03-2015 passed in ITA No.73/CIT(A), Knl/2013-14, by the Commissioner of Income Tax (Appeals), Kurnool, which filed against the Order dated 30-03-2013 passed U/s.143(3) of the IT Act, 1961 (Assessment year 2010-2011) by the Income Tax Officer, Ward-1, Proddatur. Between: Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex D.No.43-128-3, Prakash Nagar, Kurnool-518001. ...Appellant AND D.Venkatanna, Prop:M/s.Manikanta Transport, D.No.2/1035-3, Jayanagar, Tadipatri, Anantapur - 515411. [PAN No.AOGPD0282H ...Respondent
:Sri B Narasimha Sarma Counsel for the Appellant (Senior Standing Counsel for Income Tax Department) Counseffor the Respondent The Court made the following; ORDER
THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR I.T.T.A. No.51 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. 3) Accordingly, the appeal is dismissed as withdrawn. No order as to costs. Consequently, miscellaneous petitions, pending if any, shall stand closed. SD/- P. VENKATA RAMANA JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, Tax Appellate Tribunal, Hyderabad Bench-B, 1. The Income Hyderabad. 2. The Principal Commissioner of Income Tax, Kurnool.
I 3. The Income Tax Officer, Ward-1, Proddatur, Kurnool District. 4. One CC to Sri B Narasimha Sarma, Advocate [OPUC] 5. Three CD Copies BSV ns
HIGH COURT DATED:13/12/2024 2 t APR 2025 s ^ . Current Section JUDGMENT lTTA.No.51 of 2019 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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