THE PRL COMM OF INCOME TAX (CENTRAL vs. M/S. A.T.R WAREHOUSING PVT LTD.,

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: 570 OF 2016 Appeal under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased to allow the appeal by duly setting aside the Order dated 15-09-2015 passed in I.T.A No.76A/izag/2014 (Assessment year 2007-2008) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam filed challenging the Order dated 30-12-2013 passed in ITA No.99/10-11/DCIT, Commissioner of Income Tax (Appeals), Visakhapatnam against the Order dated 31-12-2009 passed U/s.143(3) of the Income Tax Act, 1961 (Assessment year 2007-2008) by the Deputy Commissioner of Income Tax, Central Circle-2,Visakhapatnam. Cen.Cir-2A/SP/2013-14 by the which filed Between: The Principal Commissioner of Income Tax (Central), Visakhapatnam. ...Appellant/Respondent AND M/s.A.T.R.Warehousing Pvt. Ltd (PAN;AADCA2121Q), D.No.11-8-34, Dasapalla Hills, Maddipalem, Visakhapatnam. ...Respondent/Appellant

Counsel for the Appellant :Sri Anup Koushik Karavadi (Senior Standing Counsel for Income Tax Department) Counsel for the Respondent ^ 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. 570 of 2016 ■! JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) Shri. Anup Koushik Karavadi, learned Senior Standing Counsel, assisted by Shri. B. Vamsi Krishna, learned Junior 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 1. dated, 15.03.2024. 2. Submission is placed on record. Accordingly, the Appeal is dismissed as withdrawn. Liberty is granted to the Department to seek for jestoration, 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. 3.

2 As a sequel thereto, the pending in this Appeal shall stand closed. miscellaneous petitions, if any. Sd/- P VENKATA RAMANA JOINT registrar . //true copy// To, SECTION OFFICER Visakhapatnam Bench 1. The Income Visakhapatnam. 2. The Commissioner of Income 3. The Deputy Commissioner Visakhapatnam. 4. One CC to Sri Anup Koushik 5. Three CD Copies Tax Appellate Tribunal Tax (Appeals), Visakhapatnam. of Income Tax, Central Circle-2, Karavadi, Advocate [OPUC] BSV sree

-*7 HIGH COURT DATE D: 18/11/2024 JUDGMENT ITTA.No.570 of 2016 5 2 I may 2025 ^ Current t>eciion . DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS