The Pr. Commissioner of Income Tax vs. Mulpuri Poultries

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ITTA/801/2017HC Andhra PradeshAPHC01079016201717 November 2024Bench: G.NARENDAR,T.C.D.SEKHAR5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the withdrawal of the appeal based on the Department's litigation policy. The policy states that appeals with monetary stakes below Rs. 2 Crores will not be pursued.

What were the facts?

The Income Tax Department filed an appeal before the High Court challenging an ITAT order. The Department later filed a memo to withdraw the appeal.

What were the issues?

Whether the Department can withdraw an appeal based on its internal litigation policy. The monetary threshold for filing appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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: 801 OF 2017 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 31-01-2017 passed in (Assessment year 2005-2006) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, filed challenging the Order dated 04-03-2014 passed in I.T.A No.416A/izag/2014 Appeal No.143/CIT(A)/VJA/13-14, by the Commissioner of Income Tax (Appeals), Vijayawada, which filed against the Order dated 31-03-2013 passed U/s.143(3) read with Section 153A of the Income Tax Act, 1961 (Assessment year 2005-2006) by the Deputy Commissioner of Income Tax, Circle-2(1), Vijayawada. Between: The Principal Commissioner of Income Tax, Vijayawada. ...Appellant AND Mulpuri Poultries, Ramannagudem, Nuzividu, Krishna District. ...Respondent Counsel for the Appellant :Sri Anup Koushik Karavadi

(Senior Standing Counsel for Income Tax Department) Counsel for the Respondent :Sri V V Prabhakara Rao The Court made the followingiJUDGMENT

1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I.T.T.A. No. 801 of 2017 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) 1. 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 Petitions, where the monetary stakes involved are less than Rs.2 Crores and hence, he prays leave of the Court to withdraw or 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. h Sd/-P. VENKATA RAMANA JOINT REGISTRAR r //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), Vijayawada.

3.

The Deputy Commissioner of Income Tax, Circle-2(1), Vijayawada. 4. One CC to Sri Anup Koushik KaravadI, SCC for IT [OPUC] 5. One CC to Sri V V Prabhakara Rao, Advocate [OPUC] 6. Three CD Copies BSV ns

HIGH COURT BSV DATED:18/11/2024 JUDGMENT ITTA.No.801 of 2017 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS

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