What did the High Court hold?

The High Court granted permission to the Income Tax Department to withdraw its appeal. Consequently, the appeal was dismissed as withdrawn.

The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The department sought to withdraw the appeal due to the tax effect being below the monetary limits prescribed.

What were the issues?

The primary issue was whether the department should be allowed to withdraw its appeal based on the tax effect being below monetary limits.

PCIT vs M/S.Posco India Pvt.Ltd | Orissa High Court 2022

APHC010796012017

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 83/2018 Between: 1. THE PR COMMISSIONER OF INCOME TAX, GUNTUR

...APPELLANT AND 1. M/S BOMMIDALA ENTERPRISES P LTD, D.No. 8-24-53,Mangalagiri Road,Guntur

...RESPONDENT Appeal under section _______ against ordersto set aside the order of the Income Tax Appellate Tribunal,Visakghapatnam Bench,Visakhapatnam,in ITA No 273/Vizag/2012 dated 07.04.2017, for A.Y. 2007-08. IA NO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to dispense with the filing of certified copy of the order of the Income Tax Appellate Tribunal order in ITA No 273/Vizag/2012 dated 07.04.2017, and to pass IA NO: 2 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay of 184 days in representing the I.T.T.A and to pass Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1. DUNDU MANMOHAN The Court made the following:

THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA

INCOME TAX TRIBUNAL APPEAL NO.83 of 2018 JUDGMENT:(Per Hon’ble Sri Justice Battu Devanand)

Learned counsel for the appellant has placed a copy of the certificate issued by the Deputy Commissioner of Income Tax, Circle-1(1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.83 of 2018 is to be withdrawn, in view of the tax effect involved in the case is Rs.13,09,444/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal.

Copy of the certificate is placed on record. Permission is granted.

Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn. There shall be no order as to costs.

As a sequel, miscellaneous petitions pending, if any, shall stand closed.

__________________________ JUSTICE BATTU DEVANAND

__________________________________ JUSTICE A. HARI HARANADHA SARMA Date:21.08.2025 SCS

254

THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA

INCOME TAX TRIBUNAL APPEAL NO.83 of 2018

Dt.21.08.2025 SCS

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S.POSCO INDIA PVT.LTD.

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