Itta/549/2013 Of Commissioner Of Income Tax Iii v. Sentini Ceramica Pvt. Ltd
High Court
20 Dec 2024 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/549/2013 Of Commissioner Of Income Tax Iii v. Sentini Ceramica Pvt. Ltd
Date of order
20 Dec 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/549/2013 Of Commissioner Of Income Tax Iii v. Sentini Ceramica Pvt. Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly' [the ][appeal ][is ][dismissed]AS withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT AT HYDERABAD
FRIDAY, THE TWO THOUSAND
PRESENT
THE HONOURABLE ANDTHE HONOURABLE
INCOME [: ][549 ][0F ][2013]
filed [under Section 260-A ][of ][the ][tncome ][Tax ][Act' ][1961 ][against ][the]Appeal orderdatedo2.oT.2ol2passedinl.T.A.No.2lS2l{ydl2}llforAssessmentyear2008-2009 on [the file ][of the ][lncome ][Tax Appellate Tribunal, Hyderabad Bench ]['8"]Hyderabad [prefened ][against ][the ][Order ][dated ][30 09 ][2011 ][passed ][in ] [No']1340/Addl.ClTR3/ClT(A).lV/10-llonthefileoftheCornrnissioneroflncomeTax(Appeals) - lV, Hyderabad [for ][Assessment ][Year ][2OO8-09' preferred against ][the]Assessment Order [dated ][16.12.2010 ][passed ][in ] [No ][' on the]file of the Additional [Commissioner of lncome ][Tax' ][Range-3' Hyderabad']Between:
Commissioner of [lncome Tax ][lll, ][lT ][Towers, A ][C' Guards' ][Hyderabad"'Appellant]AND
Sentini Ceramica [Private Limited, Plot ][No' ][1229, Road ][No' ][60' ][Jubilee ][Hills']ilviii'ioao: sooosa "'ResPondent
ITTAMP. NO:27[ 3 ][0F ][2013]
PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedinthe affidavit [filed ][in ][support ][of the p"iitoh, ][itre ][Hig-n ][Court ][may ][be ][pleased ][to]copy of [the_ ][Order ][of ][the ][Hon'ble Tribunal];i;p;;; [with from nring'oi ][ine ]".rtitilO d[ii-; [iin ][ruo. ][21d2Hy;di2}11 ][dt. ][2-i-m12 ][Commissioner ][of ][lncome ][Tax]inpp*f.l [dt,.30-9-2011 ][,nd ][Att*t"nt ][Order ][dt' ][16-12-2010 ][in ][the ][above]appeal.
Counsel for the Appellant [: ][Mr. ][J'V' ][Prasad Senior ][Standing ][Counsel ][for]tncorne Tax [DePartment]
Counsel for the [Respondents ][: ][M9' ][K' ][Prabhabati Representing]Mr. K. Vasant [Kumar]
The Court delivered [the ][following:]
\
THE HON'BT,ETHE CHIEFJUSTICE AIPK ARAI'HE
AND
THE HON'BLE SRI JUSTICE J.RAOINCOME TAX TRIBT'NAL TAX TRIBT'NALT'NALNo. 549 of 2ot3
INCOME TAX TRIBT'NAL TAX TRIBT'NALT'NAL
: (Per the Hon'ble te ChieJ Justice Alok Arodfie)
Mr. J.V.prasad, learned Senior Standing Counsel forIncome Tar Department for the appellant.
Ms. K.prabhabati, learned counsel representing
Mr. K.Vasant Kumar, learned counsel for the respondent.
2. This appeal under Section 26O,4' of the Incomeof the Incomethe IncomeIncomeTax Act, 196l has been filed against tl e order O2.OT.2O12passed by Income Tax Appellate Tribunal, HyderabadBench'B'. Hyderabad in ITA.No. 2 I g 2 / Hyd / 20 t t.
This appeal under Section 26O,4' of the Incomeof the Incomethe IncomeIncome
3. Leamed Senior Senior Standing Counsel for for tfieRevenue while inviting ttre attention of this Court ro thememo seeking wittrdrawal of ttre appeal filed on behalf ofthe appellant submits t.llat the dispute between ttre partieshas been resolved under Vivad Se Viswas Scheme, 2024.
Leamed Senior Senior Standing Counsel for for tfie
4. In [view ][of the ][aforesaid' learned ][Senior]
Standing [Counsel ][for the ][Revenue ][seeks Ieave ][of ][this ][Court]
to withdraw [the ][aPPeaI']
5. Accordingly' [the ][appeal ][is ][dismissed]AS
withdrawn.
Miscellaneous [applications pending' ][if ][any' ][shall]stand closed. [However, ][t-here ][shall ][be ][no ][order ][as ][to costs']
Sd/. K. SRINIVASA
Sd/. K. SRINIVASA JOINT REGISTRAR //\,' /ITRUE coPY// sEcl6i{
To,
1. The lncome [Tax ][Appellate ][Tribunal' ][Hyderabad ][Bench ]['8" ][Hyderabad']Z. rne Commissioner [of lncome Tax ][(Appeals) ][- ][lV ][Hyderabad]3. The [Additional ][Co"ittiontt ][of ][ln"o'" ][T'x' ][Range-3' ][lyd"l'bud ]- --'-4. One CC to [Mr. .f.V' ][piasaa ][Senior ][Standing Counsel ][for ][lncome ][lax]
5.B:511T il [1",:'r"1."n, ][Ku ][mar, ][Advocate ][to ][PUcl]6.Two CD CoPiesDUghw
HIGH COURTDATED:2011212O24
Tris.j [i.]SoJUDGMENT0 E JAI( 2025ITTA.No.549 of 2013':'. [,']-... [*]
5. Accordingly' [the ][appeal ][is ][dismissed]AS
withdrawn.
Miscellaneous [applications pending' ][if ][any' ][shall]stand closed. [However, ][t-here ][shall ][be ][no ][order ][as ][to costs']
Sd/. K. SRINIVASA
Sd/. K. SRINIVASA JOINT REGISTRAR //\,' /ITRUE coPY// sEcl6i{
To,
1. The lncome [Tax ][Appellate ][Tribunal' ][Hyderabad ][Bench ]['8" ][Hyderabad']Z. rne Commissioner [of lncome Tax ][(Appeals) ][- ][lV ][Hyderabad]3. The [Additional ][Co"ittiontt ][of ][ln"o'" ][T'x' ][Range-3' ][lyd"l'bud ]- --'-4. One CC to [Mr. .f.V' ][piasaa ][Senior ][Standing Counsel ][for ][lncome ][lax]
5.B:511T il [1",:'r"1."n, ][Ku ][mar, ][Advocate ][to ][PUcl]6.Two CD CoPiesDUghw
HIGH COURTDATED:2011212O24
Tris.j [i.]SoJUDGMENT0 E JAI( 2025ITTA.No.549 of 2013':'. [,']-... [*]
APPEAL IS DISMISSED AS WITHDRAWN.
s*t1"/!&
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