PRINCIPAL COMMISSIONER OF INCOME TAX vs. CHANDOLU VIJAY KUMAR
What did the High Court hold?
The High Court granted permission to the appellant (Income Tax Department) to withdraw the appeal. The appeal was dismissed as withdrawn.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 appeal was filed under Section 260A of the Income Tax Act, 1961.
What were the issues?
The primary issue was the withdrawal of the appeal by the Income Tax Department due to the tax effect being below monetary limits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
APHC010347862024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI n r, THURSDAY, THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOMETAX TRIBUNALAPPEAL NO: 25 OF 2024 Appeal under section 260A of the Income Tax Act-1961, aggrieved by the order dated 21.03.2024 in I.T.A.No.46A/izag/2024 (Assessment Year 2018-2019) before the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, preferred against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Ld. CIT (A)-NFAC] dated 19.04.2021 bearing Appeal No. NFAC/2017- 18/10050124, which was preferred against the order of the Income Tax Officer, Circle (1), Guntur in PAN/GIR.No: ABXPC6357A/A.Y.2018- 2019/ITO/C-1/GNT, dated 22.12.2011. Between: Principal Commissioner of Income Tax, Vijayawada ...Appellant AND Chandolu Vijay Kumar, 5-84-2, 2"'^ Line, Pandaripuram, Guntur-522007. ...Respondent
/ ■: / 4 Counsel for the Appellant: Sri Y N Vivekananda, Standing Counsel for Income fai^ Department •s ■ -Jrf. r C^l^ll for the Respondent: M/s. Pillix Law Firm urtmade the following: 4 * -»• Th
/7 APHC010347862024 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: 25/2024 Between: 1. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA ...APPELLANT AND 1.CHANDOLU VIJAY KUMAR, 5-84-2, 2nd Line, Pandaripuram 522007 Guntur- ...RESPONDENT Appeal under section ^ . against orderspleased to call for the records relating to the impugned Order dated 21.03 2024 of Tribunal in I.TA. No. 46A/iz/2024 for the AY 2018-19 the Appellate . and set aside the same to the extent impugned in this appeal, and to consequently allow the appeal With all consequential reliefs. Counsel for the Appellant: 1.YN VIVEKANANDA Counsel for the Respondent: 1.PILLIX LAW FIRM The Court made the following:
2 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.25 of 2024 JUDGMENT:rPer 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.25 of 2024 is to be withdrawn, in view of the tax effect involved in the case is Rs.1,06,36,776/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal. 2. 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. 3. As a sequel, miscellaneous petitions pending, if any, shall stand closed. Sd/- S.V.S.R.MURTHY JOINT^^STRAR SECTION OFFICER //TRUE COPY// To, 1. The Income Tax Appellate Tribunal, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Delhi. 3. The Income Tax Officer, Circle (1), Guntur. 4. One CC to Sri Y N Vivekananda, Advocate [OPUC] 5. One CC to M/s. Pillix Law Firm, Advocate [OPUC] 6. Two CD Copies Visakhapatnam Bench, SAM sree
HIGH COURT DATED:21/08/2025 JUDGMENT ITTA NO. 25 OF 2024 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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