What did the High Court hold?

The High Court granted the Department's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

The Income Tax Department filed an appeal before the High Court against an ITAT order. The Department sought to withdraw the appeal. This was based on a circular from the Board fixing monetary limits for appeals.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the Department due to it falling below the prescribed monetary limits for appeals.

M/s Electronic arts games… vs Deputy Commissoner of Income Tax | Telangana High Court 2021

Income Tax Appellate Tribunal, Hyderabad Bench

' IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI FRIDAY ,THE THIRTEENTH DAY OF DECEMBER TWO THOUSANDAND TWENTYFOUR PRESENT HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 67 OF 2019 Appeal under section 260A of the Income Tax Act, 1961, aggrieved by the orders to I.T.A.No.1364/Hyd/2016 dated 26-09-2018 on the file of the Income Tax Appellate Tribunal, Hyderabad Bench - B, Hyderabad relating to the assessment year 2009-2010 in the case of the Respondent - assessee and the set aside the order and allow this appeal in the interest of justice. Between: Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex, D.No. 43-128-3, Prakash Nagar, Kurnool - 518001. ...Appellant AND Yadava Chandra Sekhar, Properties, M/S. Raghavendra Transport, D.No. 16-142-3, Srinivasapuram, Tadipatri, Anantapuram. ...Respondent

> Counsel for the Appellant :SRI. B NARASIMHA SARMA Counsel for the Respondents: SRI. DUNDU MANMOHAN The Court made the following: ORDER

THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR I.T.T.A. No.67 of 2019 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 (i.e. Rs.2 Crores) 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 Accordingly, the appeal is dismissed as withdrawn.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 closed. A n, I ^ SDI- P. VENKATA RAMANA JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Kurnool Bench, Kurnool District. 2. The Commissioner of Income-Tax (appeals)-!, Kurnool District.

The Assistant Commissioner of Income Tax, Circie-1 Anantapur, Kurnool District. 4. One CC to Sri. B Narasimha Sarma, Advocate [OPUC] 5. One CC to Sri. Dundu Manmohan, Advocate [OPUC] 6. Three CD Copies PR ns

HIGH COURT DATED: 13/12/2024 ORDER * 21 APR 2025 ^ ITTA.No.67 of 2019 a p». ^ . Current Section . ^ DISMISSING THE APPEAL AS WITHDRAWN

M/s Electronic arts games (Indian)Private Limited vs. Deputy Commissoner of Income Tax

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