COMMISSIONER OF INCOME TAX-I vs. M/S. ARDEE BUSINESS SERVICES PVT.,LTD.,

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ITTA/252/2011HC Andhra PradeshAPHC01041099201114 November 2024Bench: G.NARENDAR,T.C.D.SEKHAR4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the department's litigation policy and allowed their prayer to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The Income Tax Department filed an appeal before the High Court. The department later filed a memo to withdraw the appeal based on their litigation policy.

What were the issues?

Whether the department can withdraw an appeal based on its litigation policy.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam bench,

.8 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI FRIDAY ,THE FIFTEENTH 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: 252 OF 2011 Appeal under sectibn, 260-A of the Income Tax Act, 1961 aggrieved by the Order of the Income Tax Appellate Tribunal, Visakhapatnam bench, MA.No.85/Vizag/2010 (arising out of Visakhapatnam ITA.No.321A/izag/2009 dated 10-12-2010 the appellant begs to submit this in special Appeal U/s. 260A of the Income Tax Act, 1961. Between: Commissioner Of Income Tax-1, Visakhapatnam. ...Petitioner AND M/s. Ardee Business Services PVT.,Ltd., 9-3-4, Balaji NAgar, Sripuram, Visakhapatnam - 530 003. ...RESPONDENT

Counsel for the Appellant: SRI. K RAJI REDDY(SENIOR SC INCOME TAX DEPT) ‘•n. CtoMnsel for the Respondents: SRI NAGESH BHEEMAPAKA The Court made the following: JUDGMENT

1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR INCOME TAX TRIBUNAL APPEAL No. 252 of 2011 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) The learned counsel for the Appellant-Department has filed 1. a memo into Court, including a copy of the circular whereby, the Appellant-Department has formulated a litigation policy and under the said policy, it has been resolved not to initiate any Appeals or Petitions, where the monetary stakes involved are less than Rs.2 Crores and hence, he prays leave of the Court to withdraw the Appeal. 2. Submission is placed on record. Accordingly, the Appeal is dismissed as withdrawn. No 3. costs. As a sequel thereto, the miscellaneous petitions, if any. pending in this Appeal shall stand closed. SD/- P VENKATA RAMANA JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. One CC to Sri. K Raji Reddy(SENIOR SC INCOME TAX DEPT) [OPUC] 3. One CC to Sri. Nagesh Bheemapaka, Advocate [OPUC]

HIGH COURT DATED:1 5/11/2024 ORDER ITTA.No.252 of 2011 ^OF ANoS^ 0 1 MAR 20?5 Current Section . c> ':C DISMISSING THE APPEAL AS WITHDRAWN

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