Andhra Pradesh High Court · 2025
Case at a glance
- Decided
- 20 Aug 2025
- Bench
- BATTU DEVANAND, A HARI HARANADHA SARMA
Provisions considered
- Income Tax Act, 1961 s. 143(3)
- Code of Civil Procedure, 1908 s. 151
Judgment
Cause title
Income against Tax Appellate oroers Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA.No. 231A/iz/2019 dated 30-05- 2022 for A.Y. 2015-16 against the Order dated 01.03.2019 No. 10115/2017-18/cit(A)/RJY under section 143(3) of the Income Tax Act, 1961 Assessment year 2014-15 by the Commissioner of Income Tax (Appeals)- Rajamahendravaram, against the Order dated 30-12-2017 passed in under section 143(3) of the Income Tax Act, 1961 Assessment year 2015-16 by the Income tax Officer, Ward -1(2), Rajamahendravaram. passed in ITA Between: The Pr. Commissioner of Income Tax, Visakhapatnam ...Petitioner
/Appellant AND Smt. Bommana Durga Rajamahendravaram. (PAN No.[REDACTED]). Sasikala, D.No.25-1-18, Jayakrishnapuram, ...Respondent
w Counsel for the Petitioner: SRI INCOME TAX) ANUP KOUSHIK KARAVADI (SC FOR Counsel for the Respondent: SRI G.V.N. HARI The Court made the following
JUDGMENT:
APHC010577522022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3545] (Special Original Jurisdiction) WEDNESDAY,THE TWENTIETH 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: 4/2023 Between:
1.THE PR. COMMISSIONER OF INCOME TAX, VISAKHAPATNAM AND ...APPELLANT
1.SMT BOMMANADURGASASIKALA, D.No.25-1-18, Jayakrishnapuram Rajamahendravaram. (PAN No,[REDACTED]). ...RESPONDENT Appeal under section Visakhapatnam, in ITA.No. 231A/iz/2019 dated 30-05-2022 for A.Y. 2015-16 Visakhapatnam Income-tax Appellate Tribunal, against orders pleased to set aside the Bench, lA NO: 1 OF 2023 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 pleased to condone the delay of 23 days in filing the above appeal and to lA NO: 2 OF 2023 P^etition 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 pleased to condone the delay of 113 days in representation of the file relating to APPEAL, and to pass Counsel for the Appellant:
1. ELEVATED AS JUDGE Counsel for the Respondent: 2
1.G VN HARI The Court made the following: ■ 3 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 it is submitted that the appeal filed by the department in i.T.T.A.No.4 of 2023 is be withdrawn, in view of effect involved Rs.1,14,87,833/-, which is below monetary limits Accoi'dingly, learned counsel sought permission of the Court to withdraw this appeal.
3. Copy of the certificate is placed on record. Permission is granted. 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. //TRUE COPY// Sd/- E. KAMESWARA RAO JOINT REGISTRAR sec^Tofficer • * To,
The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam.
The Commissioner of Income Tax (Appeals)- Rajamahendravaram.
The Income tax Officer, Ward -1(2), Rajamahendravaram.
One CC to Sri. Anup Koushik Karavadi (SC for Income Tax)
One CC to Sri. G V N Hari, Advocate [OPUC]
The Section Officer, V.R. Section, High Court of Andhra 7. Two CD Copies Pradesh. [OPUC] PR HIGH COURT DATED:20/08/2025 JUDGMENT ITTA NO. 4 OF 2023 DISMISSING THE APPEAL AS WITHDRAWN WITHOUT COSTS
Questions this judgment answers
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 143(3); Code of Civil Procedure, 1908 — s. 151.
Which court decided this case, and when?
Andhra Pradesh High Court, on 20 Aug 2025. The bench was BATTU DEVANAND, A HARI HARANADHA SARMA.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.