THE PR COMMISSIONER OF INCOME TAX ,VISAKHAPATNAM vs. SRI. A. T. RAYUDU, VISAKHAPATNAM
What did the High Court hold?
The High Court accepted the submission of the Department to withdraw the appeal. Liberty was granted to the Department to seek restoration if the case falls under the exception clause stipulated in the circular.
What were the facts?
The Department sought to withdraw the appeal before the High Court. This was based on a communication from the Department notifying a list of cases falling below the threshold limits prescribed under CBDT Circular No.9 of 2024. The Department requested liberty to seek restoration if the case falls under an exception clause.
What were the issues?
Whether the appeal should be withdrawn based on a subsequent CBDT circular and whether liberty to restore the appeal should be granted.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI MONDAY ,THE EIGHTEENTH DAY OF NOVEMBER 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- fi46 OF 2016 Appeal under section 260 A of Income Tax Act, order of the Income Tax- Appellate Tribunal Visakhapatnam in I.T.A.No. 316A/izag/2014 dated 2005-06 preferred against the order of the Commissioner (Appeals), Visakhapatnam in ITA No.93, 280, 281, 95, 282, 283, 94/10- 11/DCIT,Cen.Cir-2/VSP/2013-14 dated 25.03.2014 order of the Assistant Commissioner Visakhapatnam in PAN/GIR No. AALPA9219L dated 31-12-2009. Between: The Principal Commissioner of Income Tax (Central), Visakhapatnam (i/c) 1961 against the Visakhapatnam Bench, 15.09.2015 for A.Y. of Income-Tax preferred against the of Tax Central Circle-2 ...Appellant AND Sri. A. T. Rayudu, (PAN: AALPA 9219L) D.No. 11-8-34, Dasapalla Hills, Visakhapatnam. ...Respondent
: Sri Anup Koushik Karavadi (Senior Standing Tax) assisted by Sri B Vamsi Krishna, Junior Counsel for the Appellant Counsel for Income Standing Counsel Counsel for the Respondents: - The Court made the following: j. .f y; I I ■i
1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR TpmiiM&l APPEA' No. 646 of 2016 'ble Sri Justice G.Narendar) income TAX ■lUDGMENT:- (per Hon learned Senior Standing i Krishna, learned Junior the Department, placed before F.NO.AC1T/CC-2A/SP/HC/2024- Koushik Karavadi Shri. Anup 1. Counsei, assisted by Shri. B. Vamsi Counsel, appearing for communication vide Standing the Court a the Department has notified a threshold limits prescribed under 17.09.2024 and prays leave dated 14.11.2024 whereby falling below the Circular No.9 of 2024, dated withdraw the Appeai. However, the Department 2025 list of cases CBDT of the Court to liberty to seek covered this Court to reserve also requested has in the event it is found that the cases are Circular No.5 of 2024 restoration, in under the exception clause notified under dated, 15.03.2024. Submission is placed on record. 2. is dismissed as withdrawn. Liberty seek for restoration, in the event, the exception clause stipulated 3. Accordingly, the Appeal is is granted to the Department to it is found that the case falls under order as to costs. under the circular. There shall be no
2 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, Visakhapatnam, Visakhapatnam District. 2. The Commissioner of Income-Tax (Appeals), Visakhapatnam, Visakhapatnam District. 3. The Assistant Commissioner of Income Tax, Central Circle-2, Visakhapatnam, Visakhapatnam District. 4. One CC to Sri. Anup Koushik Karavadi (Standing Counsel for Income Tax) [OPUC] 5. Three CD Copies Stu sree
HIGH COURT DATED:18/11/2024 JUDGMENT ITTA.No.646 of 2016 DISMISSING THE I.T.T.A. AS WITHDRAWN WITHOUT COSTS
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