THE PR. COMMISSIONER OF INCOME TAX vs. SRI A. T. RAYUDU

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI MONDAY, THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT HONOURABLE SRI JUSTICE G.NARENDAR AND HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL No.206 of 2017 Appeal under Section 260 A of Income Tax Act, aggrieved by the order dated 15.09.2015 in I.T.A.No.319A/izag/2014, (Assessment year 2008-09) 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 25.03.2014 and preferred against the order of the Assistant Commissioner of Income Tax, Central Circle-2, Visakhapatnam in PAN/GIR. No.AALPA9219L/A.Y.2008-09A/isakhapatnam, dated 31.12.2009. Between: The Principal Commissioner of Income Tax (Central), Visakhapatnam (i/c). ...Appellant AND Sri A. T. Rayudu, (PAN: AALPA9219L), D.No. 11-8-34, Dasapalla Hills Visakhapatnam. ...Respondent Counsel for the Appellant : Sri Anup Koushik Karavadi (SC for Income Tax) Counsel for the Respondent : Sri G V N Hari 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. 206 of 2017 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) Shri. Anup Koushik Karavadi, learned Senior Standing Counsel, assisted by Shri. B. Vamsi Krishna, learned Junior 1. Standing Counsel, appearing for the Department, placed before the Court a communication vide F.No.ACIT/CC-2A/SP/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. 3. Accordingly, the Appeal is dismissed as withdrawn.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 falls under the exception clause stipulated under the circular. There shall be no order as to costs.

2 <1 As a sequel thereto, the miscellaneous petitions, if pending in this Appeal shall stand dosed. any. Sd/- E KAMESWARA RAO JOINT REGISTRAR //TRUE COPY// SECTION OFFICER 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, at Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), VIsakhapatna Visakhapatnam District. 3. The Assistant Commissioner of Income Tax, Visakhapatnam, Visakhapatnam District. 4. One CC to Sri Anup Koushik Karavadi (SC for Income Tax) Advocate [OPUC] 5. One CC to Sri G V N Hari, Advocate [OPUC] 6. Three CD Copies To m. Central Circle-2, TK sree

HIGH COURT DATED:18/11/2024 JUDGMENT ITTA.No.206 of 2017 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS