Dismissed¶30

Pr Commissioner of Income Tax v. Ccl Products India Pvt. Ltd.

Andhra Pradesh HC20 Aug 2025ITTA/199/2019

Case brief

AI extract

What is this about?

Withdrawal of departmental income-tax appeal on ground of tax effect below monetary limits; PR Commissioner of Income Tax, Guntur v. CCL Products India Pvt Ltd; Income Tax Tribunal Appeal No.199/2019; against ITAT Visakhapatnam Bench order in ITA No.191/Viz/2018 dated 28-09-2018 for A.Y. 2013-14; tax effect Rs.92,75,879/-; dismissed as withdrawn, no costs; Section 151 CPC interlocutory applications (delay of 163 days; dispensation of certified copy); High Court of Andhra Pradesh at Amaravati; Bench: Justice Battu Devanand (author) and Justice A. Hari Haranadha Sarma; decided 21.08.2025.

What did the court decide?

Permission to withdraw the appeal; appeal dismissed as withdrawn with no order as to costs; miscellaneous petitions, if any, closed. ¶30

Pr Commissioner of Income Tax Vs Ccl Products India Pvt. Ltd. — Andhra Pradesh HC (2025) — LawSathi Research

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[3545]

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APHC010026922019

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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 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 199/2019

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Between:

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PR COMMISSIONER OF INCOME TAX, GUNTUR.

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...APPELLANT

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AND

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CCL PRODUCTS INDIA PVT LTD, Duggirala Post, GunturDist., A.P. PAN AAACC9552G

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...RESPONDENT

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Appeal under section _______ against ordersTo set aside the order of the Income Tax Appellate Tribunal Visakhapatnam Bench, Visakhapatnam in ITA No.191/Viz/2018, dated 28-09-2018, for A.Y. 2013-14.

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IA NO: 1 OF 2019

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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 To condone the delay of 163 days in representing the ITTA.

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IA NO: 2 OF 2019

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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 To dispense with the filing of certified copy of the order of the Income Tax Appellate Tribunal in ITA No.191/Viz/2018, dated 28-09-2018 on the file of Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam.

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Counsel for the Appellant:

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1.ELEVATED AS JUDGE

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Counsel for the Respondent:

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1.KARAN TALWAR

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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.199 of 2019

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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 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.199 of 2019 is to be withdrawn, in view of the tax effect involved in the case is Rs.92,75,879/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal.

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