The Pr. Commissioner Of Income Tax vs. Mulpuri Poultries
What did the High Court hold?
The High Court allowed the withdrawal of the appeal based on the Department's litigation policy. The policy stated that appeals with monetary stakes below Rs. 2 Crores would 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 Income Tax Department can withdraw an appeal based on its internal litigation policy. The monetary threshold for pursuing appeals.
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 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: 811 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 I.T.A No.419A/izag/2014 (Assessment year 2011-2012) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam filed challenging the Order dated 04-03-2014 passed U/s. 143(3) read with Section 153A of the Income Tax Act, 1961 (Assessment year 2011-2012) by the Commissioner of Income Tax (Appeals), Vijayawada, which filed against the Order dated 31-03-2013 passed U/s.143(3) of the Income Tax Act, 1961 (Assessment year 2011- 2012) by the Deputy Commissioner of Income Tax, Circle-2(1), Vijayawada. Between: The Principal Commissioner of Income Tax, Vijayawada. ...Appellant/Appellant AND Mulpuri Poultries, Ramannagudem, Nuzividu, Krishna District. ...Respondent/Respondent
r Counsel for the Appellant :Srl Anup Koushik Karavadi (Senior Standing Counsel for Income Tax Department) It ' Counsel for the Respondent The Court made the following: ‘t-'
1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I.T.T.A. No. 811 of 2017 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 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 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. Submission is placed on record. 2. 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/- E KAMESWARA RAO JOINT/I^EGISTRAR //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, Advocate [OPUC 5. Three CD Copies BSV sree
40 HIGH COURT DATED:18/11/2024 JUDGMENT ITTA.No.811 of 2017 DISMISSING THE I.T.T.A. AS WITHDRAWN WITHOUT COSTS
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