Itta/199/2019 Of Pr Commissioner Of Income Tax v. Ccl Products India Pvt Ltd
High Court
20 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · aphc
Parties
Itta/199/2019 Of Pr Commissioner Of Income Tax v. Ccl Products India Pvt Ltd
Date of order
20 Aug 2025
Assessment year(s)
2013-14
Outcome
Dismissed
Case summary
In Itta/199/2019 Of Pr Commissioner Of Income Tax v. Ccl Products India Pvt Ltd, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
APHC010026922019
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
[3545]
THURSDAY,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVEPRESENTTHE HONOURABLE SRI JUSTICE BATTU DEVANANDTHE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMAINCOME TAX TRIBUNAL APPEAL NO: 199/2019
Between:
1. PR COMMISSIONER OF INCOME TAX, GUNTUR.
...APPELLANT
AND
1. CCL PRODUCTS INDIA PVT LTD, Duggirala Post, GunturDist., A.P. PAN
...RESPONDENT
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.
IA NO: 1 OF 2019
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.
IA NO: 2 OF 2019
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.
Counsel for the Appellant:
1.ELEVATED AS JUDGE
Counsel for the Respondent:
1.KARAN TALWAR
The Court made the following:
THE HON’BLE SRI JUSTICE BATTU DEVANAND
&
THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA
INCOME TAX TRIBUNAL APPEAL NO.199 of 2019
JUDGMENT:(Per Hon’ble Sri Justice Battu Devanand)
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.
2. Copy of the certificate is placed on record. Permission is granted.
3. Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn. There shall be no order as to costs.
As a sequel, miscellaneous petitions pending, if any, shall stand closed.
__________________________
JUSTICE BATTU DEVANAND
Date:21.08.2025 SCS
__________________________________
JUSTICE A. HARI HARANADHA SARMA
240
THE HON’BLE SRI JUSTICE BATTU DEVANAND
&
THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA
INCOME TAX TRIBUNAL APPEAL NO.199 of 2019
Dt.21.08.2025
SCS
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