THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. A.T.R. WAREHOUSING PVT. LTD.,
What did the High Court hold?
The High Court allowed the Department's request to withdraw the appeal. Liberty was granted to the Department to seek restoration if the case falls under an exception clause.
What were the facts?
The Income Tax Department filed an appeal before the High Court challenging an ITAT order. The Department sought to withdraw the appeal based on a communication regarding cases falling below prescribed threshold limits.
What were the issues?
The primary issue was the Department's request to withdraw the appeal due to it falling below the threshold limits for appeals.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI MONDAY, THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR A rv 4 o' PRESENT X HONOURABLE SRI JUSTICE G.NARENDAR 07 vN AND honourable SRI JUSTICE T.C.D.SEKHAR jjlCOME TAX TRIBUNAL APPEAL NO: fiPfi OF onic Appeal under Section 260 A of the Income the High Court may be pleased the Order dated 15-09-2015 Tax Act, 1961 praying that to allow the appeal by duly setting aside ^ ' T A No.71/Vizag/2014 (Assessment Year 2002-2003) by the Income Tax Appellate Tribunal, Visakhapatnam challenging the Order dated Bench, Visakhapatnam filed 30-12-2013 Cen.Cir-2/VSP/2013-14 by , Visakhapatnam, which was filed passed in ITA No.230/10-11/DCIT, Commissioner of Income Tax (Appeals) against the Order dated 31-12-2009 the passed U/s, 143(3) read with Section 1961 (Assessment 153A of the Income Tax Act Deputy Commissioner of Income PAN/GIR No. AADCA2121Q. year 2002-2003) by the Tax, Central Circle-2,Visakhapatnam in Between: The Principal Commissioner of Income Tax (Central), Visakhapatnam. ...Appellant AND M/s.A.T.R.Warehousing Pvt. Ltd (PAN:AADCA2121Q) Dasapalla Hills, Maddipalem, Visakhapatnam. D.No.11-8-34, ...Respondent
Counsel for the Appellant :Sri Anup Koushik Karavadi (Senior Standing Counsel for Income Tax Department) *4 J.V -■y. \ . yfi r Counsel for the Respondent The Court made the following:
1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR INCOME TAX TRIBUNAL APPEAL No. 626 of 2016 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) Shri. Anup Koushik Karavadi, learned Senior Standing Counsel, assisted by Shri. B. Vamsi Krishna, learned Junior Standing Counsel, appearing for the Department, placed before 1. the Court a communication vide F.No.ACIT/CC-2/VSP/HC/2024- 2025, dated 14.11.2024 whereby, the Department has notified a list of cases falling below the threshold limits prescribed under CBDT Circular No.9 of 2024, dated 17.09.2024 and prays leave of the Court to withdraw the Appeal. However, the Department has also requested this Court to reserve liberty to seek restoration, in the event it is found that the cases are covered under the exception clause notified under Circular No.5 of 2024 dated, 15.03.2024. 2. Submission is placed on record. Accordingly, the Appeal is dismissed as withdrawn. Liberty is granted to the Department to seek for restoration, in the event, it is found that the case fails under the exception clause stipulated under the circular. There shall be no order as to costs. 3.
2 As a sequel thereto, the miscellaneous petitions, if any, pending in this Appeal shall stand closed. I Sd/- S.V.S.R.MURTHY JOINT REGISTRAR //TRUE COPY// ON OFFICER To 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), Visakhapatnam. 3. The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam. 4. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 5. Three CD Copies BSV sree
HIGH COURT DATED:18/11/2024 JUDGMENT ITTA.No.626 of 2016 ?? s 2 1 MAY 2025 ^LpgSPATCldSS^ s. DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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