Dismissed¶55

The Pr. Commissioner of Income Tax v. Smt. Bommana Durga Sasikala

Andhra Pradesh HC19 Aug 2025ITTA/4/2023

Case brief

AI extract

What is this about?

Departmental tax appeal withdrawal; tax effect below monetary limits; Rs.1,14,87,833; Section 260-A Income Tax Act 1961; Section 143(3) assessment; A.Y. 2015-16; ITAT Visakhapatnam Bench ITA.No. 231A/Viz/2019 dated 30-05-2022; Pr. Commissioner of Income Tax Visakhapatnam v. Smt. Bommana Durga Sasikala; dismissed as withdrawn; no order as to costs; condonation of delay I.A. Nos. 1 and 2 of 2023 under Section 151 CPC; High Court of Andhra Pradesh at Amaravati; Battu Devanand and A. Hari Haranadha Sarma, JJ.; 20-08-2025; internal reference APHC010577522022.

What did the court decide?

Permission granted to the Revenue to withdraw its appeal; the Income Tax Tribunal Appeal was dismissed as withdrawn with no order as to costs, and pending miscellaneous petitions, if any, were closed. ¶55

The Pr. Commissioner of Income Tax Vs Smt. Bommana Durga… — Income Tax | Andhra Pradesh HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the High Court may permit the departmental appeal (I.T.T.A. No. 4 of 2023) to be withdrawn in view of the tax effect involved (Rs.1,14,87,833/-) being below the monetary limits.

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Court's answer

The certificate issued by the Income Tax Officer, Ward-1 (1), Rajamahendravaram, recording that the departmental appeal is to be withdrawn as the tax effect is below the monetary limits, was placed on record and permission to withdraw the appeal was granted.

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Ratio / Principle

The Income Tax Tribunal Appeal was dismissed as withdrawn, with no order as to costs.

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Key takeaways

As a sequel, miscellaneous petitions pending, if any, were directed to stand closed.ratio¶56

Detailed headnote1 paragraphs

Income Tax Tribunal Appeal No. 4 of 2023, High Court of Andhra Pradesh at Amaravati (decided 20-08-2025); coram: Battu Devanand and A. Hari Haranadha Sarma, JJ., judgment per Battu Devanand, J. Filed under section 260-A of the Income Tax Act, 1961 by the Pr. Commissioner of Income Tax, Visakhapatnam against the order of the Income Tax Appellate Tribunal, Visakhapatnam Bench, in ITA.No. 231A/Viz/2019 (printed 'iz') dated 30-05-2022 for A.Y. 2015-16, arising from the assessment order dated 30-12-2017 under section 143(3) by the Income Tax Officer, Ward-1(2), Rajamahendravaram, and the Commissioner of Income Tax (Appeals), Rajamahendravaram order dated 01.03.2019 in ITA No. 10115/2017-18/cit(A)/RJY; respondent Smt. Bommana Durga Sasikala (PAN ADAPB3030C). Counsel for the appellant placed on record a certificate of the Income Tax Officer, Ward-1 (1), Rajamahendravaram stating that the departmental appeal is to be withdrawn as the tax effect of Rs.1,14,87,833/- is below the monetary limits; the certificate was taken on record, permission was granted, and the appeal was dismissed as withdrawn with no order as to costs; pending miscellaneous applications (I.A. Nos. 1 and 2 of 2023 under Section 151 CPC seeking condonation of delay of 23 days in filing and 113 days in representation) were directed to stand closed. No precedent was cited or discussed.

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APHC010577522022

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI 0

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WEDNESDAY, THE TWENTIETH 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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AND

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THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA

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INCOME TAX TRIBUNAL APPEAL NO: 4 OF 2023

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Appeal under section 260-A of the Income Tax Act, 1961, against oroers against the order of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA.No. 231A/iz/2019 dated 30-052022 for A.Y. 2015-16 against the Order dated 01.03.2019 passed in ITA No. 10115/2017-18/cit(A)/RJY under section 143(3) of^the Income Tax Act, 1961 Assessment year 2014-15 by the Commissioner of Income Tax (Appeals)- Rajamahendravaram, against the Order dated 30-12-2017 passed in under section 143(3) of the Income Tax Act, 1961 Assessment year 2015-16 by the Income tax Officer, Ward -1(2), Rajamahendravaram.

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Between:

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The Pr. Commissioner of Income Tax, Visakhapatnam

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...Petitioner/Appellant AND

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Smt.

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Smt. Bommana Durga Sasikala, D.No.25-1-18, Jayakrishnapuram, Rajamahendravaram. (PAN No.ADAPB3030C).

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...Respondent

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Counsel for the Petitioner: SRI ANUP KOUSHIK KARAVADI (SC FOR INCOME TAX)

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Counsel for the Respondent: SRI G.V.N. HARI

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The Court made the following JUDGMENT:

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[3545]

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APHC010577522022

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

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(Special Original Jurisdiction)

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WEDNESDAY,THE TWENTIETH 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

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INCOME TAX TRIBUNAL APPEAL NO: 4/2023

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Between:

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1.THE PR. COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

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...APPELLANT

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AND

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1.SMT BOMMANADURGASASIKALA, D.No.25-1-18, Jayakrishnapuram Rajamahendravaram. (PAN No,ADAPB3030C).

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...RESPONDENT

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Appeal under section against orderspleased to set aside the order of the Income-tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA.No. 231A/iz/2019 dated 30-05-2022^{forA.Y.2015-16}

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lA NO: 1 OF 2023

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Petition under Section 151 CPC praying that in the^{circumstancesstated} in the affidavit filed in support of the petition, the High Court may be pleased pleased to condone the delay of 23 days in filing the above appeal and to pass

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lA NO: 2 OF 2023

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P^etition under Section 151 CPC praying that in the^{circumstancesstated} in the affidavit filed in support of the petition, the High Court may be pleased pleased to condone the delay of 113 days in representation of the file relating to APPEAL, and to pass

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Counsel for the Appellant:

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ELEVATED AS JUDGE

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Counsel for the Respondent:

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1.G VN HARI

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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 N0.4 of 2023

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JUDGMENT:fPer Hon’ble Sri Justice Battu Devan and)

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Learned counsel for the appellant has placed a copy^{ofthecertificate} issued by the Income Tax Officer, Ward-1 (1), Rajamahendravaram,^wherein it is submitted that the appeal filed by the department^{ini.T.T.A.No.4of2023} is to be withdrawn, in view of the tax effect involved in the case is Rs.1,14,87,833/-, which is below monetary limits Accoi'dingly,^{learnedcounsel} sought permission of the Court to withdraw this appeal.

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