Dismissed¶33

The Prl Commissioner of Income Tax v. Ccl Products

Andhra Pradesh HC20 Aug 2025ITTA/291/2018

Case brief

AI extract

What is this about?

ITA No.291/2018; Pr.CIT Guntur v. CCL Products Guntur; AY 2011-12; appeal against ITAT Visakhapatnam order in ITA No.192/Vizag/2017 dated 21-09-2017; withdrawal on tax-effect monetary-limits ground; tax effect Rs.18,73,640/-; dismissed as withdrawn; no order as to costs; decided 21.08.2025 by High Court of Andhra Pradesh at Amaravati (Justices Battu Devanand and A. Hari Haranadha Sarma).

What did the court decide?

Department's application to withdraw allowed; Income Tax Tribunal Appeal dismissed as withdrawn with no order as to costs; miscellaneous petitions, if any, closed. ¶33

The Prl Commissioner of Income Tax Vs Ccl Products — Andhra Pradesh HC (2025) — LawSathi Research

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[3545]

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APHC010086932018

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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: 291/2018

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Between:

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THE PRL COMMISSIONER OF INCOME TAX, GUNTUR

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...APPELLANT

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AND

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CCL PRODUCTS, Durggiral Guntur

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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.192/Vizag/2017 dated 21-09-2017 for AY.2011-12

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IA NO: 1 OF 2018

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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

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IA NO: 2 OF 2018

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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 delay of 107 days in representing ITTA and to pass

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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.291 of 2018

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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.291 of 2018 is to be withdrawn, in view of the tax effect involved in the case is Rs.18,73,640/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal.

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