Itta/4/2023 Of The Pr. Commissioner Of Income Tax v. Smt. Bommana Durga Sasikala

APHC010577522022 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI0 WEDNESDAY, THE TWENTIETH DAY OF AUGUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMAINCOME TAX TRIBUNAL APPEAL NO: 4 OF 2023 Appeal under section 260-A of the Income Tax Act, 1961, againstoroersagainsttheorderoftheIncomeTaxAppellateTribunal,Visakhapatnam Bench, Visakhapatnam, in ITA.No. 231A/iz/2019 dated 30-05-2022 for A.Y. 2015-16 against the Order dated 01.03.2019passedin ITANo. 10115/2017-18/cit(A)/RJY under section 143(3) of[the]Income TaxAct, 1961 Assessment year 2014-15 by the Commissioner of Income Tax(Appeals)- Rajamahendravaram,against the Order dated30-12-2017passed in under section 143(3) of the Income Tax Act, 1961 Assessmentyear 2015-16 by the Income tax Officer, Ward -1(2), Rajamahendravaram. Between: The Pr. Commissioner of Income Tax, Visakhapatnam ...Petitioner/Appellant AND Smt.BommanaDurgaSasikala,D.No.25-1-18,Rajamahendravaram. (PAN No. ).Rajamahendravaram. (PAN No. ). Jayakrishnapuram, ...Respondent Counsel for the Petitioner: SRIINCOME TAX) ANUP KOUSHIK KARAVADI (SC FOR Counsel for the Respondent: SRIG.V.N. HARIThe Court made the following JUDGMENT: APHC010577522022 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3545] WEDNESDAY,THE TWENTIETH DAY OF AUGUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMAINCOME TAX TRIBUNAL APPEAL NO: 4/2023 Between: 1.THE PR. COMMISSIONER OF INCOME TAX, VISAKHAPATNAM ...APPELLANT AND 1.SMT BOMMANADURGASASIKALA, D.No.25-1-18, JayakrishnapuramRajamahendravaram. (PAN No, ). ...RESPONDENT Appeal under sectionagainst orderspleased to set aside theorderoftheIncome-taxAppellateTribunal,VisakhapatnamBench,Visakhapatnam, in ITA.No. 231A/iz/2019 dated 30-05-2022[for][ A.Y.][ 2015-16] lA NO: 1 OF 2023 Petition under Section 151 CPCpraying that in the[circumstances][ stated]in the affidavit filed in support of the petition, the High Court may be pleasedpleased to condone the delay of 23 days in filing the above appeal and topass lA NO: 2 OF 2023 P^etition under Section 151 CPCpraying that in the[circumstances][ stated]in the affidavit filed in support of the petition, the High Court may be pleasedpleased to condone the delay of 113 days in representation of the file relatingto APPEAL, and to pass Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1.G VN HARI The Court made the following: ■ THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.4 of 2023 JUDGMENT:fPer Hon’ble Sri Justice Battu Devan and) Learned counsel for the appellant has placed a copy[of][ the][ certificate]issued by the Income Tax Officer, Ward-1 (1), Rajamahendravaram,[wherein]itis submitted that the appeal filed by the department[in][ i.T.T.A.No.4][ of][ 2023]istobewithdrawn,inviewofthetaxeffectinvolvedinthecaseisRs.1,14,87,833/-, which is below monetary limits Accoi'dingly,[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 Appealisdismissedaswithdrawn. There shall be no order as to costs.withdrawn. There shall be no order as to costs. As a sequel, miscellaneous petitions pending,if any,[shall][ stand][ closed.] Sd/- E. KAMESWARA RAOJOINT REGISTRAR//TRUE COPY//sec^Tofficer •* To, 1.TheIncomeTaxAppellateTribunal,VisakhapatnamBench,Visakhapatnam. 2.The Commissioner of Income Tax (Appeals)- Rajamahendravaram.3. The Income tax Officer, Ward -1(2), Rajamahendravaram. 2.Copy of the certificate is placed on record. Permission is granted. 3.Accordingly,the Income Tax Tribunal Appealisdismissedaswithdrawn. There shall be no order as to costs.withdrawn. There shall be no order as to costs. As a sequel, miscellaneous petitions pending,if any,[shall][ stand][ closed.] Sd/- E. KAMESWARA RAOJOINT REGISTRAR//TRUE COPY//sec^Tofficer •* To, 1.TheIncomeTaxAppellateTribunal,VisakhapatnamBench,Visakhapatnam. 2.The Commissioner of Income Tax (Appeals)- Rajamahendravaram.3. The Income tax Officer, Ward -1(2), Rajamahendravaram. 4. One CC to Sri. Anup Koushik Karavadi (SC for Income Tax) 5. One CC to Sri. G V N Hari, Advocate 5. One CC to Sri. G V N Hari, Advocate 6. The Section Officer, V.R. Section, High Court of AndhraPradesh. 7. Two CD Copies PR sree HIGH COURT DATED:20/08/2025 JUDGMENT ITTA NO. 4 OF 2023 DISMISSING THE APPEAL AS WITHDRAWNWITHOUT COSTS