THE PRL COMMR OF INCOME TAX, VIJAYAWADA vs. LINGAM TULASI PRASAD, VIJAYAWADA
What did the High Court hold?
The High Court allowed the Department's request to withdraw the appeal. The appeal was dismissed as withdrawn, with no costs.
What were the facts?
The Income Tax Department filed an appeal before the High Court against an ITAT order. The Department sought to withdraw the appeal based on a new litigation policy.
What were the issues?
Whether the Department can withdraw an appeal based on its internal litigation policy and monetary thresholds.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Hyderabad Bench
Before: AND
% 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: 267 OF 2017 Appeal under Section 260 A of Income Tax Act 1961 the order dated 31.05.2016 aggrieved by in I.T.A.No.1166/H/2013 (Assessment year 2004-2005) before the Income Tax Appellate Tribunal, Hyderabad Bench “B”, Hyderabad and preferred against the order of the Commissioner of Income Tax (Appeals), Hyderabad, dated 28.03.2013 bearing Appeal No.lTA No.0308/DC-CC-3/CIT(A)-V/2012-13 and preferred against the order of the Assistant Commissioner of Income-Tax, Central Circle-3, Hyderabad in PAN/GIR.No.ABHPL3789M/A.Y.2004-2005/ITO/ Hyderabad, dated 21.12.2010. Between: The Principal Commissioner of Income Tax, Vijayawada ...Appellant/Appellant AND Sri Lingam Tulasi Prasad, 64-9-2, SBH Complex Patamatalanka, Vijayawada.
I % ...Respondent/Respondent Counsel for the Appellant: SRI. J.V. PRASAD (SC FOR INCOME TAX) Counsel for the Respondent: NONE APPEARED The Court made the following: ORDER
w HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I.T.T.A. No. 267 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 the monetary stakes involved are less than leave of the Court to withdraw 1. Petitions, where Rs.2 Crores and hence, he prays the Appeal. Submission is placed on record. 2. dismissed as withdrawn. No Accordingly, the Appeal is 3. costs. sequel thereto, the miscellaneous petitions, if any pending in this Appeal shall stand closed. As a SD/- S.V.S.R. MURTHY JOINT REGISTRAR //r' . //TRUE COPY// SECTION OFFICER To at Tribunal, Hyderabad Benches “B 1. The Income Tax Appellate Hyderabad. 2. The Commissioner of Income 3. The Income-Tax Officer, Central Circle-3 Hyderabad. 4. One CC to Sri J.V. Prasad, SC for Income Tax [OPUC) Tax (Appeal), Hyderabad. 5. Three CD Copies
J 2 V - HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR 203 O 12- I.TTA No. 267 of 2017 18‘^ November, 2024 PKR
HIGH COURT DATED:18/11/2024 ORDER ITTA.No.267 of 2017 DISMISSING THE I.T.T.A. AS WITHDRAWN.
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