The Commissioner of Income Tax vs. Kanaka Mahalaxmi Wines, Bhyri Junction,

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVlkrk . '- !N MONDAY, THE SEVENTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO AND THE HONOURABLE SRI JUSTICE T MALLIKARJUNA RAO INCOME TAX TRIBUNAL APPEAL NO: 399 OF 2006 ( Income Tax Tribunal Appeal Under Section 260A of the Income Tax Act.1961 against the order made in I.T.A.No.47/VIZ/2015 for the assessment year 2001-2022 dated 26/12/2005 on the file of the Income Tax Appellate Tribunal, Visakhapatnam preferred aginst the Order made in I.T.A.No.113 to 115/JL/R4/VSP/04-05 for the assessment year 2001-2022 dated 17/09/2004 on the file of the Commissioner of Income Tax (Appeals)-1, preferred against the Order made in PAN/GIR No.K-360 dated 28/06/2004 on the file of the Income Tax Officer, Ward-1,Srikakulam.) Between: 1. The Commissioner of Income Tax-II, Visakhapatnam. ...APPELLANT AND 1. Kanaka Mahalaxmi Wines, Bhyri Junction„ Srikakulam ...RESPONDENT Counsel for the Appellant: SRI M.KIRANMAYEE Counsel for the Respondents: The Court made the following: ORDER

HON'BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON'BLE SRI JUSTICE T. MALLIKARJUNA RAO Income Tax Tribunal Appeal No.399 of 2006 JUDGMENT: (Per UDPR, J) When the matter is taken up for hearing today, Smt M. Kiranmayee, learned standing counsel for Income Tax Department appearing for the appellant, by referring to Circular No.17 of 2019, dated 08.08.2019, of the Central Board of Direct Taxes (CBDT), would submit that all the appeals where the tax effect is below Rs.1,00,00,000/- (Rupees One Crore only) are required to be withdrawn and as in the present appeal also the tax effect being less than Rs.1,00,00,000/-, the appeal may be permitted to be withdrawn. Learned Standing Counsel further prayed that liberty may be granted in case it were to be found later that the subject matter of the appeal falls within the exceptions mentioned in Circular No.3 of 2018, dated 11.07.2018, issued by the CBDT, then to file an application for restoration of the appeal. Learned Standing Counsel placed on record a copy of the judgment dated 20.02.2020 in ITTA.No.185 of 2016 to submit that in similar case by referring Circular No.17 of 2019, the said appeal was permitted to be withdrawn.

Having regard to the above submissions of learned Standing Counsel and on a perusal of the copy of the judgment in ITTA.No.185 of 2016, dated 20.02.2020, permission is accorded to withdraw the appeal. The appeal is, accordingly, dismissed as withdrawn with the liberty as afore-stated. No costs. As a sequel, interlocutory applications pending, if any, in this case shall stand closed. SDI- P. VENKATA RAMANA I JOINT REGISTRARS To, //TRUE COPY// SECTION OFFICER 1. The Commissioner Income Tax-II, Visakhapatnam 2. The Income Tax Officer-Ward-I,Srikakulam. 3. One CC to Smt M.Kiranmayee, (SC For Income Tax), High Court of Andhra Pradesh at Amaravathi. 4. Two CD Copies AL n~

HIGH COURT DATED: 17/04/2023 ORDER ITTA.No.399 of 2006 5 ~ DISMISSED THE ITTA AS WITHDRAWN