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2025 DAILYLAW 3996 (AP)

PR COMMISSIONER OF INCOME TAX v. CCL PRODUCTS INDIA PVT LTD.,

ITTA/199/2019 · 2025-08-20

A Hari Haranadha Sarma, Battu Devanand

body2025

Judgment text

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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 FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME 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 AAACC9552G ...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: 2 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Circle-1(1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.199 of 2019 is to be withdrawn, in view of the tax effect involved in the case is Rs.92,75,879/-, which is below monetary limits.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 Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn.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 __________________________________ JUSTICE A. HARI HARANADHA SARMA Date:21.08.2025 SCS 3 240 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