The Commissioner of Income tax vs. M/s Efftronics Systems Pvt.Ltd.,
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. This was based on a litigation policy of the Department not to pursue appeals where the monetary stakes are less than Rs. 2 Crores.
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 preferred against an order of the Commissioner of Income Tax (Appeals) and the Additional Commissioner of Income Tax.
What were the issues?
The primary issue was the Department's decision to withdraw the appeal based on its litigation policy regarding monetary stakes.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Before: Honble AND
0 M IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV. O MONDAY, THE EIGHTEENTH DAY OF NOVEMBER |o TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 807 OF 2017 Appeal under Section 260 A of Income Tax Act, aggrieved by the order dated 21-10-2016 in I.T.A No. 188A/izag/2015 (Assessment years 2011-2012) before the Hon'ble Income Tax Appellate Tribunal, Visakhapatnam Bench, at Visakhapatnam and preferred against the order of the Commissioner of Income Tax (Appeals), Visakhapatnam, dated 30.03.2015 bearing Appeal No.lTA No. 40/CIT(A)/VJA/14-15 and preferred against the order of the Additional Commissioner of Income Tax, Range-2, Vijayawada in PAN No. AAACE 4879Q/A.Y.2011-2012 dated 13.03.2014. Between: The Commissioner of Income tax, Vijayawada. ...APPELLANT / RESPONDENT AND M/s. Efftronics Systems Pvt.Ltd., 40-15-9, Brindavan Colony, Labbipet Vijayawada. ...RESPONDENT / APPELLANT
under section 260A of the Income Tax Act, 1961, against Tax Appellate Tribunal, Visakhapatnam Bench dated Appeal order of the Income for 21.10.2016, l.T.A.No.188A/izag/2015 Visakhapatnam Assessment Year 2011-12. Counsel for the Appellant: SRI. Y. VIVEKANANDA (SC FOR INCOME TAX) Counsel for the Respondent: NONE APPEARED The Court made the following: ORDER
1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I T T.A. No. 807 of 2017 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-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 1. a memo the Appeal. Submission is placed on record. 2. Accordingly, the Appeal is dismissed as withdrawn. No 3. costs. As a sequel thereto, the miscellaneous petitions, if any, pending in this Appeal shall stand closed. SD/- E KAMESWARA RAO JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, at Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), Visakhapatnam, Visakhapatnam District.
The Income-Tax Officer, Range-2, Vijayawada, Krishna District. 4. One CC to Sri Y. VIVEKANANDA, SC for Income Tax [OPUC 5. Three CD Copies GLM ns
HIGH COURT DATED:18/11/2024 ORDER 5 0 \ JUN 2025 ITTA.No.807 of 2017 % DISMISSING THE I.T.T.A. AS WITHDRAWN.
Recent GST High Court judgments
Search GST case law →- Shadab Malik vs. State Of U.P. And 2 OthersAllahabad · 26 Oct 2026
- Ganesh Trimbak Saraf And Another vs. The State Of Maharashtra And AnotherBombay · 26 Oct 2026
- M/S. Vajram Infra Material Industries vs. The State Of Andhra PradeshAndhra Pradesh · 26 Oct 2026
- Tyre Center vs. The Superintendent Of CGSTAndhra Pradesh · 26 Oct 2026
- M/S Monolith Resorts Private Limited vs. The CommissionerUttarakhand · 26 Oct 2026