THE PRINCIPAL COMISSIONER OF INCOME TAX (CENTRAL) vs. SRI. VEMURI VENKATA RAO
What did the High Court hold?
The High Court recorded the submission of the Department's counsel regarding the withdrawal. Consequently, the Court dismissed the appeal as withdrawn.
What were the facts?
The Income Tax Department filed an appeal before the High Court. The Department sought permission to withdraw the appeal. This request was made due to the monetary limits prescribed by a CBIC circular.
What were the issues?
The primary issue was the Department's request to withdraw the appeal based on monetary limits set by a circular.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
V- . IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WEDNESDAY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL No.254 of 2018 Appeal under Section 260 A of Income Tax Act, against the order dated 01.08.2017 passed by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam in M.A. No.23A/IZ/2017 (I.T.A.No.567A/izag/2013), (Assessment Year 2006-07), preferred against the order of the Commissioner of Income Tax (Appeals), Guntur, dated 28.03.2013 bearing Appeal No.0187/CIT(A)/GNT/2011-12, preferred against the order of the Deputy Commissioner of Income Tax, Central Circle, Vijayawada in PAN/GIR.No.ACHPV6846L/ A.Y.2006-07, dated 12.12.2011. Between: X The Principal Commissioner of Income Tax (Central), Visakhapatnam ...Appellant/Respondent AND Sri. Vemuri Venkata Rao, 31-13-5, Pothineni Vari Street, Machavaram, Vijayawada-4. ...Respondent/Appellant Coufeel for the Appellant: Sri Anup Koushik Karavadi, (SC for Income Tax) Assisted by Sri Vamsi Krishna Bodapati Counsel for the Respondent ; None Appeared The Court made the following:
% APHC011047702017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] M ■■ 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.254 OF 2018 Between: Principal Commissioner of Income Tax (Central), Visakhapatnam ...APPELLANT AND Sri Vemuri Venkata Rao ...Respondent Counsel for the Appellant: H 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: (perNJS,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 9ti 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 //TRUE COPY// &^SECTI^^FFICER To 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), Guntur, Guntur District. 3. The Deputy Commissioner of income Tax, Central Circle, Vijayawada, Krishna District. 4. One CC to Sri Anup Koushik Karavadi, (SC for Income Tax) Advocate [OPUC] 5. Three CD Copies TK
HIGH COURT TK DATED:16/04/2025 \ JUDGMENT o I 2 3 JUL 2025 m t O ITTA.No.254 of 2018 DISMISSING THE ITTA AS WITHDRAWN
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