Dismissed¶30

Principal Commr of Income Tax, Rjy, E.G.Dist v. M/S Ganesh Associates & Developers, Rjy, E.G.Dist

Andhra Pradesh HC20 Aug 2025ITTA/181/2017

Case brief

AI extract

What is this about?

Withdrawal of departmental income-tax appeal on monetary-limit grounds; tax effect Rs.1,06,12,782/- below prescribed limit; certificate of ITO Ward-2(1) Rajamahendravaram; ITAT Visakhapatnam order dated 09.09.2016 in C.O.No.29/Vizag/2014 arising out of ITA No.243/Viz/2014 for AY 2005-2006; assessee M/s Ganesh Associates Developers; dismissed as withdrawn, no costs; no merits adjudication.

What did the court decide?

Appeal dismissed as withdrawn on the department's application (tax effect below monetary limits); no order as to costs; miscellaneous petitions pending, if any, stand closed. ¶30

Principal Commr of Income Tax, Rjy, E.G.Dist Vs M/S Ganesh Associates & Developers, Rjy, E.G.Dist — Andhra Pradesh HC (2025) — LawSathi Research

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[3545]

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APHC010055662017

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

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THURSDAY,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE SRI JUSTICE BATTU DEVANAND

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THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 181/2017

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Between:

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PRINCIPAL COMMR OF INCOME TAX, RJY, E.G.DIST, AAYAKAR BHAVAN, NEAR KAMBALA TAK, VEERABADRAPURAM, RAJAHMUNDRY - 533 105

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...APPELLANT

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AND

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M/S GANESH ASSOCIATES DEVELOPERS RJY E G DIST, D.No.7317-1, Srinivasa Gardens A.V.Apparao Road, Rajahmundry - 533 103

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...RESPONDENT

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Appeal under section _______ against ordersto call for records relating to C.O.No.29/Vizag/2014 arising our of ITA No.243/Viz/2014 dated 09.09.2016 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam relating to the assessment year 2005-2006 in the case of the Respondent-assessee and set aside the order and allow this appeal in the interest of justice

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IA NO: 2 OF 2017(ITTAMP 987 OF 2017

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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 Counsel for the Appellant:

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1.B NARASIMHA SARMA

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Counsel for the Respondent:

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The Court made the following:

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THE HON’BLE SRI JUSTICE BATTU DEVANAND

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THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA

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INCOME TAX TRIBUNAL APPEAL NO.181 of 2017

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JUDGMENT: (Per Hon’ble Sri Justice Battu Devanand)

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Learned counsel for the appellant has placed a copy of the certificate issued by the Income Tax Officer, Ward-2(1), Rajamahendravaram, wherein it is stated that the appeal filed by the department in I.T.T.A.No.181 of 2017 is to be withdrawn, in view of the tax effect involved in the case is Rs.1,06,12,782/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal.

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