What did the High Court hold?

The High Court allowed the withdrawal of the appeal as per the department's litigation policy. The policy stipulated not to pursue appeals with monetary stakes below Rs. 2 Crores.

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 passed by the Commissioner of Income Tax (Appeals) which in turn was against an order passed by the Deputy Commissioner of Income Tax.

What were the issues?

The primary issue was the department's decision to withdraw the appeal based on its internal litigation policy regarding monetary thresholds.

Commissinoer of Income Tax vs M/s. Southern Rocks and Minerals… | Andhra Pradesh High Court 2024

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI MONDAY,THE EIGHTEENTHDAYOf NOVEMBER TWO THOUSANDAND TWENTYFOUR PRESENT HONOURABLE SRI JUSTICE G.NARENDAR AND HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 38 OF 2012 Appeal 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 01-07-2011 passed in I.T.A No.217/Vizag/2010 (Assessment year 2000-2001) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam filed challenging the Order dated 31-12-2009 passed in ITA Nos.0209, 0210 & 0211/CIT(A)/GNT/2008-0 9 by the Commissioner of Income Tax (Appeals), Guntur, which filed against the Order dated 16-07-2008 passed U/s. 143(3) of the Income Tax Act, 1961 (Assessment year 2000-2001) by the Deputy Commissioner of Income Tax, Circle-2(1), Guntur in PAN/GIR No.AADCS1378K/S-95. Between: Commissioner of Income Tax, Rajkamal Complex, Lakshmipuram Main Road, Guntur. ...APPELLANT AND M/s.Southern Rocks and Minerals Private Limited, Industrial Estate, Kurnool Road, Ongole. ...RESPONDENT

V. Counsel for the Appellant ; SRI ANUP KOUSHIK KARAVADI (SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENT) Counsel for the Respondent : SRI K VASANTKUMAR The Court made the following JUDGMENT :

1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I.T.T.A. No. 38 of 2012 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) The learned counsel for the Appellant-Department has filed a memo into Court, including a copy of the circular No.09/2024 in F.No.279/IVIisc./M-74/2024-ITJ, dated 17.09.2024, whereby, the Appellant-Department has formulated a litigation policy and under the said policy, it has been resolved not to initiate any Appeals Petitions, where the monetary stakes involved are less than Rs.2 Crores and hence, he prays leave of the Court to withdraw 1. or the Appeal. 2. Submission is placed on record. 3. Accordingly, the Appeal is dismissed as withdrawn. No costs. As a sequel thereto, the miscellaneous petitions, if any, pending in this Appeal shall stand closed. SD/- S.V.S.R.MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam.

The Commissioner of Income Tax (Appeals), Guntur. 3. The Deputy Commissioner of income Tax, Circle-2(1), Guntur. 4. One CC to Sri Anup Koushik Karavadi Advocate [OPUC] 5. One CC to Sri K Vasantkumar Advocate [OPUC] 6. Three CD Copies BSV TAG

HIGH COURT DATED;18/11/2024 JUDGMENT ITTA.No.38 of 2012 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS

Commissinoer of Income Tax vs. M/s. Southern Rocks and Minerals Private Limited

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