COMMISSIONER OF INCOME TAX,RAJAHMUNDRY vs. M/S. HARI PRIYA MARINE FOOD EXPORTS,WEST GODAVARI DIST

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ITTA/240/2010HC Andhra PradeshAPHC01055953201017 November 2024Bench: G.NARENDAR,T.C.D.SEKHAR5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the withdrawal of the appeal based on the department's litigation policy. The policy states that appeals with monetary stakes less than Rs. 2 Crores will not be pursued.

What were the facts?

The Income Tax Department filed an appeal before the High Court challenging an ITAT order. The department later filed a memo to withdraw the appeal.

What were the issues?

Whether the appeal filed by the Income Tax Department should be withdrawn based on their litigation policy.

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 PRADESH AT AMARAVATI MONDAY, THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSANDAND TWENTY FOUR PRESENT HONOURABLE SRI JUSTICE G.NARENDAR AND HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 240 OF 2010 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 28-10-2009 passed in (Assessment year 2000-2001) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam filed challenging the Orddr dated 04-12-2007 passed in ITA Nos.82 to 86/Cl ,ELR/CIT(A),RJY/07-08 by the Commissioner of Income Tax (Appeals), Rajahmundry, which filed against the Order dated 25-09-2007 passed U/s.143(3) read with Section 147 of the Income Tax Act, 1961 (Assessment year 2000-2001) by the Assistant Commissioner of Income Tax, Circle-1 ,Eluru. I.T.A No.137/Vizag/2008 Between: Commissioner of Income Tax, Rajahmundry. Petitioner AND M/s.Hah Priya Marine Food Exports, Konthiwada, Veeravasaram Mandal, Bhuddarayudu Cheruvu, West Godavari District. ...Respondent

Counsel for the Appellant :Sri Anup Koushik Karavadi (Senior Standing Counsel for Income Tax Department) Counsel for the Respondent :Sri CH Pushyam Kiran ' The Court made the followingiJUDGMENT

\ HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I.TXA. Nn. 240 of 2010 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) The learned counsel for the Appellant-Department has filed 1. a memo into Court, including a copy of the circular No.09/2024 in F.No.279/Misc./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 or Petitions, where the monetary stakes involved are less than Rs.2 Crores and hence, he prays leave of the Court to withdraw the Appeal. Submission is placed on record. 2. u Accordingly, the Appeal is dismissed as withdrawn. No 3. costs. As a sequel thereto, the miscellaneous petitions, if any, pending in this Appeal shall stand closed. Sd/-P. VENKAT RAMANA JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of income Tax (Appeals), Rajahmundry. 3. The Assistant Commissioner of Income Tax, Circle-1 ,Eluru. 1

4.

One CC to Sri Anup Koushik Karavadi SCfor IT [OPUC] 5. One CC to Sri CH Pushyam Kiran, Advocate [OPUC] 6. Three CD Copies BSV ns

y HIGH COURT BSV DATED:18/11/2024 JUDGMENT I 02JUN 2025 ^ . Current Seetton ITTA.No.240 of 2010 m C9, DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS

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