THE PR. COMMISSIONER OF INCOME TAX vs. Shri Dhanekula Rama Rao

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WEDNESDAY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SR! JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 501 OF 2018 Appeal under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased to set aside the Order dated 27-05-2016 passed in ITA.No.665/Vizag/2013 (Assessment year 2004-2005) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, which was filed challenging the Order dated 27-08-2013 passed in ITA No.64, 65, 89,90 & 91/CIT(A)/GNf/11-12 by the Commissioner of Income Tax (Appeals), Guntur, which was filed against the Order dated 31-03-2011 passed U/s.271 (1)(c) of the Income Tax Act, 1961 (Assessment year 2004-2005) by the Deputy Commissioner of Income Tax, Central Circle, Vijayawada, in PAN No.ABIPD4189L, which was filed against the Order dated 30-11-2010 passed U/s.143 (3) read with Section 153A of the Income Tax Act, 1961 (Assessment year 2004-2005) by the Deputy Commissioner of Income Tax, Central Circle, Vijayawada in PAN No.AIBPD 41891. Between: The Principal Commissioner of Income Tax (Central), Visakhapatnam (I/C) ...Appellant/Respondent AND

Shri Dhanekula Rama Rao, 40-5-19, Siddhartha Road, Venkateswarapuram, Vijayawada. ...Respondent/Appellant Ooun^el for the Appellant : Sri Vamsi Krishna Bodapati, representing Sri Anup Koushik Karavadi (Senior Standing Counsel for Income Tax Department) Counsel for the Respondent : -~ The Court made the following:

APHC011391492016 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.501 OF 2018 Between: Principal Commissioner of Income Tax (Central), Visakhapatnam (l/c) ...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 //TRUE COPY// SECTION OFFICER To 1. The Income Tax Appellate Tribunal, Visakhapatnam. 2. The Commissioner of income Tax (Appeals), Guntur. 3. The Deputy Commissioner Vijayawada. 4. The Principal Visakhapatnam. 5. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 6. Two CD Copies Visakhapatnam Bench of Income Tax, Central Circle Commissioner of Income Tax (Central), BSV

HIGH COURT DATED:16/04/2025 JUDGMENT ANOT?^ I 3 1 JUL ?n75 m ^ . CurrenI Section ITTA.No.501 of 2018 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS