PR.COMMISSIONER OF INCOME TAX vs. SRI LINGAM RAVINDRA RAO
What did the High Court hold?
The High Court allowed the withdrawal of the appeal based on the Department's litigation policy. The policy stated that appeals with monetary stakes below Rs. 2 Crores would not be pursued.
What were the facts?
The Income Tax Department filed an appeal before the High Court challenging an ITAT order. The Department later filed a memo to withdraw the appeal.
What were the issues?
Whether the Department can withdraw an appeal based on its internal litigation policy regarding monetary stakes.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
i K IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI MONDAY, THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR j PRESENT HONOURABLE SRI JUSTICE G.NARENDAR AND HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 208 OF 2017 Appeal under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased to allow the appeal by duly setting aside the Order dated 31-05-2016 passed in I.T.A No.1170/H/2013 (Assessment year 2003-2004) by the Income Tax Appellate Tribunal, Hyderabad Bench- B, Hyderabad, filed challenging the Order dated 28-03-2013 passed in ITA No.0301/DC-CC-3/CIT(A)-V/2012-13, by the Commissioner of Income Tax (Appeals)-V, Hyderabad, which was filed against the Order dated 27-12- 2010 passed U/s.143(3) read with Section 144 of the Income Tax Act, 1961 (Assessment year 2003-2004) by the Assistant Commissioner of Income Tax, Central Circle-3, Hyderabad. Between: The Principal Commissioner of Income Tax, Vijayawada. ...Appellant/Appellant AND Lingam Ravindra Rao, 64-9-2, Vijayawada. SBH Complex, Patamatalanka, ...Respondent/Respondent
Counsel for the Appellant :SRI ANUP KOUSHIK KARAVADI (Senior Standing Counsel for Income Tax Department) Counsel for the Respondent The Court made the following: JUDGMENT
"H 1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I.T.T.A. No. 208 of 2017 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) 1. The learned counsel for the Appellant-Department has filed a memo into Court, including a copy of the circular No.09/2024 in F.No.279/Misc./M-74/2024-ITJ, dated 17.09.2024, whereby, the Appellant-Department has formulated a litigation policy and under the said policy, it has been resolved not to initiate any Appeals or Petitions, where the monetary stakes involved are less than Rs.2 Crores and hence, he prays leave of the Court to withdraw the Appeal. 2. Submission is placed on record. 3. Accordingly, the Appeal is dismissed as withdrawn. No costs. As a sequel thereto, the miscellaneous petitions, if any pending in this Appeal shall stand closed. Sd/- S.V.S.R.MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad. 2. The Commissioner of Income Tax (Appeals)-V, Hyderabad.
k-.^vv % 3. The Assistant Commissioner of Income Tax, Central Circle-3 Hyderabad. 4. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 5. Three CD Copies BSV
(r~ HIGH COURT DATED: 18/11/2024 JUDGMENT ITTA.No.208 of 2017 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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