What did the High Court hold?

The High Court allowed the withdrawal of the appeal. The Department cited its litigation policy, which mandates not to pursue appeals with monetary stakes below Rs. 2 Crores.

The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was preferred against orders of the Commissioner of Income Tax (Appeals) and the Income Tax Officer.

What were the issues?

The primary issue was the Department's decision to withdraw the appeal based on its revised litigation policy regarding monetary thresholds.

CIT vs Siddhartha Educational Society | Andhra Pradesh High Court 2024

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI MONDAY ,THE EIGHTEENTH DAY OF NOVEMBER#o' TWO THOUSAND AND TWENTY FOUR PRESENT HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 678 OF 2016 Appeal under section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam in ITA No. 289/Vizag/2012 for A.Y.2006-07, dated 12-1-2015 preferred against the order of the Commissioner of Income Tax(Appeals), Visakhapatnam, dated 17.01.2012 in ITA No.110/ITO, Ward- 2/Eluru/10-11/11-12 and ITA No.204/ITO, Ward-2/Eluru/10-11/11-12 and preferred against the order of the Income Tax Officer, Ward-2, Eluru dated 31-12-2010 in PAN No. AABTS1259E. Between: The Commissioner of Income Tax (Exemptions), Hyderabad. ...Appellant AND Siddhartha Educational Society, Santhi Nagar, Eluru, West Godavari District, Andhra Pradesh. ...Respondent Counsel for the Appellant : Sri Anup Kowshik Karvadi (SC for Income Tax)

w Counsel for the Respondent: Sri G V N Hari The Court made the following:JUDGMENT

1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I T.T.A. No. 678 of 2016 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) The learned counsel for the Appellant-Department has filed into Court, including a copy of the circular No.09/2024 in F.No.279/Misc./M-74/2024-lTJ, 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 1. a memo the Appeal. Submission is placed on record. 2. 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 Accordingly, the Appeal is dismissed as withdrawn.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/- E KAMESWARA RAO / JOINT REGISTRAR ^ I SECTION OFFICER / //TRUE COPY// To, Appellate Tribunal, Visakhapatnam Bench, 1. The Income Tax Visakhapatnam, Visakhapatnam district of Income Tax< Appeals), Visakhapatnam, 2. The Commissioner Visakhapatnam district

The Income Tax Officer, Ward-2, Eluru, West Godavari District 4. One CC to Sri. Anup Kowshik Karavadi (SC for Income Tax) Advocate [OPUC] 5. One CC to Sri. G V N Hari, Advocate [OPUC] 6. Three CD Copies stu ns

\ HIGH COURT DATED:18/11/2024 JUDGMENT ITTA.No.678 of 2016 I ^3 •<os «4)'^ & fh ft)/ —j-KsTr" DISMISSING THE ITTA AS WITHDRAWN

THE COMMISSIONER OF INCOME TAX vs. SIDDHARTHA EDUCATIONAL SOCIETY

What did the High Court hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments