THE PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/s SIVA CITY CENTRE PVT. LTD.,

I 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 TRIBUISfAL APPEAL NO: 18 OF 2020 Appeal filed under Section 260 A of the Income Tax Act, 1961, against the orders of the tribunal in I.T.A. No. 247A/iz/2019 (Cross Objection No. 76A/iz/2019), dated 06.09.2019 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam relating to the assessment year 2015-2016 filed challenging the Order dated24/01/2019 passed in Appeal No. 58/18-19/CIT (A)-3/VSP/2018-19, by the Commissioner of Income Tax (Appeals)-3,Visakhapatnam, which was filed against the Order dated 27/09/2018 passed U/s.143(3) of the Income Tax Act, 1961, by the Deputy Commissioner of Income Tax, Central Circle-2, Guntur Between: The Principal Commissioner of Income Tax (Central), Visakhapatnam. ...APPELLANT - AtJD M/s Siva City Centre Pvt. Ltd., 7th Lane, Chandramouli Nagar, Ring Road Guntur. ...RESPONDENT

# Counsel for the Appellant: SRI VAMSI KRISHNA BODAPATI Representing SRI ANUP KOUSHIK KARAVADI [Senior Standing Counsel for Income Tax] 'i Counsel for the Respondent: SRI G V N HARI r. The Court made the following: I i :

APHC010015782020 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.18 OF 2020 Between; Principal Commissioner of Income Tax (Central), Visakhapatnam ...APPELLANT AND M/s Siva City Centre Pvt Ltd. ...Respondent Counsel for the Appellant: Mr.ANUP KOUSHIKKARAVADI, Senior Standing Counsel for Income Tax Assisted by Mr.Vamsi Krishna Bodapati Counsel for the Respondent: Mr.G.V.N.HARI 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.

2 Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel appearing on behalf of Mr.Anup Koushik Karavadi, learned Senior 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/- E KAMESWARA RAO JOINT REGISTRAR SECTION OFFICER / //TRUE COPY// I To 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam 2. The Commissioner of Income Tax (Appeals)-3, Visakhapatnam 3. The Deputy Commissioner of Income Tax, Central Circle-2, Guntur 4. One CC to SRI ANUP KOUSHIK KARAVADI [Senior Standing Counsel for Income Tax], Advocate [OPUC] 5. One CC to SRI G V N HARI, Advocate [OPUC] 6. Three CD Copies MV (gsg)

HIGH COURT DATED; 16/04/2025 \ ^21 JUN 2025 IS ^s^Q^frent SectigpX^y •'■'Sgseaisas^ JUDGMENT SS: ITTA.No.18 of 2020 Co, DISMISSING THE ITTA AS WITHDRAWN