The Pr.Commissioner of Income Tax (Central) vs. SHRI DHANEKULA RAMA RAO
What did the High Court hold?
The High Court recorded the submission of the Department's counsel regarding the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The Department sought permission to withdraw the appeal.
What were the issues?
The primary issue was the Department's request to withdraw the appeal based on monetary limits set by a CBIC circular.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
i IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV. WEDNESDAY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE j PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR INCOME TAX TRIRUNAL APPEAL NO: 570 OF RAO Appeal under section 260A of the Income orders to set aside the order of Tax Act, 1961, against The income tax appellate tribunal Visakhapatnam Bench, Visakhapatna 27.05.2016 for Assessment Year ; 27.08.2013 passed in ITA No. 64,65,89,90 section 271(1)(C) of the Income Tax Act m in ITA No.667A/izag/2013 dated 2006-07, against the Order dated & 91/ACIT(A)GNT/11-12 under 1961 (Assessment year 2006- 07) by the Commissioner of Income Tax (Appeals) Guntur, against the Order dated 26-05-2011 passed in under section 271(1)(c) of the I.T. Act, 1961 of the Income Tax Act, 1961 (Assessment year 2006-07) by the Deputy Commissioner of Income Tax, Central Circle, Vijayawada. Between: The Principal Commissioner of Income Tax (Central) Visakhapatnam ...Appellant AND Rama Rao, 40-5-19, Venkateswarapuram, Vijayawada Shri Dhanekula Siddhartha Road I ...Respondent
' # / Counsel for the Appellant: SRI VAMSI KRISHNA BODAPATI, FOR SRI ANUP KOUSHIK KARAVADI, (SC FOR INCOMETAX ) Counsel for the Respondents: --- The Court made the following:
f/ APHC011391772016 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] WEDNESDAY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL No.570 OF 2018 Between: Principal Commissioner of Income Tax (Central), Visakhapatnam ...APPELLANT AND Shri Dhanekula Rama Rao ...Respondent Counsel for the Appellant: Mr.ANUP KOUSHIK KARAVADI, Senior Standing Counsel for Income Tax Assisted by Mr.Vamsi Krishna Bodapati Counsel for the Respondent: - The Court made the following JUDGMENT: (per NJS,J) This matter is taken up by way of Lunch Motion on a mention made by the learned counsel, as the Department is seeking permission to withdraw the appeal. Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel appearing on behalf of Mr.Anup Koushik Karavadi, learned Senior
\ 2 Standing Counsel for the Income Tax Department states that in view of the monetary limits, as per CBIC Circular No.5 of 2024, the Department instructed withdrawal of the appeal. Recording the said submission, the appeal is dismissed as withdrawn. The Certificate, addressed by the Deputy Commissioner of Income Tax, in this regard, is taken on record. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. 2. Sd/- S.V.S.R.MURTHY JOINT REGISTRAR OFFICER 1. The Income Tax Appellate Tribunal, Visakhapatnam Visakhapatnam 2. The Commissioner of Income Tax (Appeals), Guntur. 3. The Deputy Commissioner of Income Tax, Vijayawada. 4. One CC to Sri. Anup Koushik Karavadi, (SC FOR INCOME TAX ) [OPUC] 5. Three CD Copies //TRUE COPY// To, Bench Central Circle, PR sree
HIGH COURT DATED:16/04/2025 JUDGMENT ITTA.No.570 of 2018 ^ 21 JUL 2025 . DISMISSING THE APPEAL AS WITHDRAWN WITHOUT COSTS
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