M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR
What did the High Court hold?
The High Court granted the appellant-Department leave to withdraw the appeal. The appeal was dismissed as withdrawn, with no order as to costs.
What were the facts?
The Income Tax Department filed an appeal before the High Court challenging an ITAT order. The appeal was filed against an order of the Commissioner of Income Tax (Appeals) which in turn was against an order passed by the Assistant Commissioner of Income Tax.
What were the issues?
The primary issue was the withdrawal of the appeal by the Department due to it falling below the monetary limits prescribed by a Board circular.
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 FRIDAY, THE THIRTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT HONOURABLE SRI JUSTICE G.NARENDAR AND HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 320 OF 2017 Appeal filed 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 18-11-2016 passed in I.T.A No.1044/Hyd/2016 (Assessment year 2013-2014) by the Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad, filed challenging the Order dated 24-05-2016 passed in ITA No.140/CIT(A), Knl/2015-16, by the Commissioner of Income Tax (Appeals), Kurnool, which filed against the Order dated 30-12-2015 passed U/s.143(3) of the Income Tax Act, 1961 (Assessment year 2013-2014) by the Asst. Commissioner of Income Tax, Circle-1, Anantapur. Between: Principal Commissioner of Income Tax, MVP Complex, D.No.43-128-3, Prakash Nagar, Kurnool-518001. ...APPELLANT AND St Road, M/s.Diwakar Logistics, D.No.15-1256, Sanjeeva Nagar, 1 Tadipatri -515411. [PAN No.AAHFD0549E] ...RESPONDENT ; SRI B NARASIMHA SARMA (SENIOR Counsel for the Appellant STANDING COUNSEL FOR INCOME TAX DEPARTMENT) Counsel for the Respondent : SRI K JAYA KUMAR The Court made the following JUDGMENT :
1 THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR a I.T.T.A. No.320 of 2017 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) The learned counsel for the appellant-Department prays leave of the Court to withdraw the instant appeal, as it falls below the monetary limits fixed by the Board, vide Circular No.09/2024 in F.No.279/Misc./M- 74/2024-ITJ, dated 17.09.2024. The learned counsel for the appellant has also filed into Court a copy of the certificate, received from the Assistant Commissioner of Income-Tax, Circle-1 Kurnool, which contains instructions to withdraw the appeal for the aforementioned reason. The submission of the learned counsel for the appellant is placed 2) on record. Leave granted. Accordingly, the appeal is dismissed as withdrawn. No order as to 3) costs. Consequently, miscellaneous petitions, pending if any, shall stand P.VENKATA RAMANA JOINT REGISTRAR closed. SD/- j //true copy// ^ OFFICER SE To, Tribunal, Hyderabad Bench-B, 1. The Income Tax Appellate Hyderabad.
The Commissioner of Income Tax (Appeals), Kurnool. of Income Tax, Circle-1, Anantapur, 3 The Assistant Commissioner Kurnool District. 4. One CC to Sri B Income Tax) Advocate [OPUC] 5. One CC to Sri K Jaya Kumar Advocate [OPUC] Narasimha Sarma (Senior Standing Counsel for 6. Three CD Copies BSV TAC
0 HIGH COURT DATED:13/12/2024 JUDGMENT ITTA.No.320 of 2017 ANDN^ X 25APR?n?^ ^ . Curreiu oecwon % Co. .<a 4-/ DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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