What did the High Court hold?

The High Court granted permission to the appellant to withdraw the appeal. Consequently, the Income Tax Tribunal Appeal was dismissed as withdrawn.

The appellant (Principal Commissioner of Income Tax) sought to withdraw the appeal filed before the High Court. The reason for withdrawal was that the tax effect involved in the case was below the monetary limits prescribed for filing appeals.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the tax effect being below the monetary limits.

PCIT vs Jocil Limited, Guntur Dist | Andhra Pradesh High Court 2025

APHC010732832016

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: 616/2016 Between: 1. THE PR. COMMISSIONER OF INCOME TAX, GUTUR, GUNTUR

...APPELLANT AND 1. JOCIL LIMITED GUNTUR DIST, Dokiparru, Narsaraopet Road Guntur District

...RESPONDENT Appeal under section _______ against ordersto set aside the order of the Income-tax Appellate Tribunal, Visakhapatam Bench, Visakhapatnam, in ITA No.696/Vizag/2013, dated 27.05.2016 for A.Y.2009-2010 IA NO: 2 OF 2016(ITTAMP 3199 OF 2016 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. ELEVATED AS JUDGE Counsel for the Respondent: 1. ELEVATED AS JUDGE The Court made the following:

THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA

INCOME TAX TRIBUNAL APPEAL NO.616 of 2016 JUDGMENT:(Per Hon’ble Sri Justice Battu Devanand)

Learned counsel for the appellant has placed a copy of the certificate issued by the Deputy Commissioner of Income Tax, Circle-1(1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.616 of 2016 is to be withdrawn, in view of the tax effect involved in the case is Rs.27,99,116/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal.

Copy of the certificate is placed on record. Permission is granted.

Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn. There shall be no order as to costs.

As a sequel, miscellaneous petitions pending, if any, shall stand closed.

__________________________ JUSTICE BATTU DEVANAND

__________________________________ JUSTICE A. HARI HARANADHA SARMA Date:21.08.2025 SCS

253

THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA

INCOME TAX TRIBUNAL APPEAL NO.616 of 2016

Dt.21.08.2025 SCS

THE PR. COMMISSIONER OF INCOME TAX, GUTUR vs. JOCIL LIMITED, GUNTUR DIST

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