PRINCIPAL COMMR OF INCOME TAX, RJY, E.G.DIST vs. M/S GANESH ASSOCIATES & DEVELOPERS, RJY, E.G.DIST

APHC010055662017 ■I IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI / THURSDAY, THE TWENTY FIRST DAY OF AUGUST TWO THOUSANDAND TWENTYFIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 181 OF 2017 Appeal under section 260A of the Income Tax Act-1961, aggrieved by the order dated 09.09.2016 in I.T.A.No.243A/izag/2014 (Assessment Year 2005-2006) before the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam preferred against the order of the Commissioner of Income Tax (Appeals)-11, Mumbai, Camp Office Visakhapatnam, dated 24.02.2014 bearing Appeal No. ITA No.514/CIT(A)-11A/izag/2011-12 which was preferred against the order of the Income Tax Officer, Ward-3, Rajahmundry, in PAN/GIR.No: AAGFG0302B/A.Y.2005-2006/ITO/W- 3/RJY, dated 22.12.2011. Between: Principal Commissioner of Income Tax, Aayakar Bhavan, Near Kambala Tank, Veerabadrapuram, Rajahmundry - 533 105 ...Appellant AND M/s Ganesh Associates & Developers, D.No.73-17-1 Gardens, A.V.Apparao Road, Rajahmundry - 533 103 Srinivasa ...Respondent

Counsel for the Petitioner: Sri B Narasimha Sarma Counsel for the Respondent: None Appeared The Court made the following :

APHC010055662017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 181/2017 Between; 1.PRINCIPAL COMMR OF INCOME TAX, RJY, E.G.DIST, AAYAKAR BHAVAN, NEAR KAMBALA TAK, VEERABADRAPURAM, RAJAHMUNDRY-533 105 ...APPELLANT AND 1.M/S GANESH ASSOCIATES DEVELOPERS RJY E G DIST, D.No.73- 17-1, Srinivasa Gardens A.V.Apparao Road, Rajahmundry - 533 103 ...RESPONDENT against ordersto call for records relating to C.O.No.29/Vizag/2014 arising our of ITA No.243/Viz/2014 dated 09.09.2016 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam relating to the assessment year 2005-2006 in the case of the Respondent-assessee and set aside the order and allow this appeal in the interest of justice lA NO: 2 OF 2017(ITTAMP 987 OF 2017 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Counsel for the Appellant: 1.B NARASIMHA SARMA Counsel for the Respondent: Appeal under section 1. The Court made the following:

m THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.181 of 2017 JUDGMENT:/'Per Hon’ble Sri Justice Battu Devanand) Learned counsel for the appellant has placed a copy of the certificate issued by the Income Tax Officer, Ward-2(1), Rajamahendravaram, wherein it is stated that the appeal filed by the department in I.T.T.A.No.181 of 2017 is to be withdrawn, in view of the tax effect involved in the case is Rs. 1,06,12,782/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal. 2. Copy of the certificate is placed on record. Permission is granted. Accordingly, the Income Tax Tribunal Appeal is dismissed withdrawn. There shall be no order as to costs. 3. as As a sequel, miscellaneous petitions pending, if any, 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. 2. The Commissioner of Income Tax (Appeals)-11, Mumbai, Camp Office Visakhapatnam. 3. The Income Tax Officer, Ward-3, Rajahmundry. 4. One CO to Sri B Narasimha Sarma Advocate [OPUC] 5. Two CD Copies SAM

> HIGH COURT DATED:21/08/2025 JUDGMENT \ (^f 2 ? OCT 2025 )|s ITTA No. 181 of 2017 urrent SsctiO] z'. '-^''SPATC^ DISMISSING THE I.T.T.A AS WITHDRAWN