THE PR. COMMISSIONER OF INCOME TAX vs. LATE SRI PEDARLA VENKATA RAMAIAH
What did the High Court hold?
The High Court allowed the Department's request 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 The appeal was dismissed as withdrawn.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 ITAT order. The Department later filed a memo to withdraw the appeal based on a new litigation policy.
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
; t IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV^^Ji MONDAY, THE EIGHTEENTH DAY OF NOVEMBER ' TWO THOUSAND AND TWENTY FOUR PRESENT HON’BLE SRI JUSTICE G.NARENDAR mmi lil 50 AND HON’BLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL No.735 of 2017 Appeal under Section 260 A of Income Tax Act aggrieved by the order dated 28-3-2017 in I.T.A.No.108A/izag/2013, (Assessment year 2009- 10) before the Hon'ble Income Tax Appellate Tribunal, Visakhapatnam Bench, at Visakhapatnam and preferred against the order of the Commissioner of Income Tax (Appeals), Vijayawada, dated 11.12.2012 bearing Appeal No.359/ VJA/CIT(A)/2011-12 and preferred against the order of the Income-Tax Officer, PAN/GIR.NO.AIAPP1033G/A.Y.2009-10/ITO/ 30.12.2011. Ward-2(3), Vijayawada in Vijayawada, dated Between: The Principal Commissioner of Income-Tax, Vijayawada. ...Appellant AND Late Sri Pedarla Venkata Ramaiah, L/R Smt. Pedarla Sunanda, 32-16 5/2, Near Raavi Chettu Centre, Pedarlavari Street, Mogharlajpuram, Vijayawada-520 010. (PAN: AIAPP1033G) ...Respondent Counsel for the Appellant : Sri J V Prasad (SC for Income Tax) Counsel for the Respondent : Sri A V A Siva Kartikeya The Court made the following:JUDGMENT
HON’BLE SRUUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I.T.T.A. No, 735 of 2017 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) 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 1. 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/- 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), Vijayawada, Krishna District. 3. The Income-Tax Officer, Ward-2(3), Vijayawada, Krishna District. 4. One CC to Sri J V Prasad (SC for Income Tax), Advocate [OPUC] 5. One CC to Sri A V A Siva Kartikeya, Advocate [OPUC] 6. Three CD Copies TK
i % HIGH COURT TK DATED:18/11/2024 JUDGMENT ITTA.No.735 of 2017 21 APR 2025 I . Current Section DISMISSING THE ITTA AS WITHDRAWN
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