ITTA/21/2024 of Principal Commissioner of Income Tax-4, Vs NCC Infrastructure Holdings Limited, on 31 December 2024

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

ruESDAy, rHEJILry FTRST DAy oF DECETTBERTWO THOUSAND AND rWENrV F"OUN

PRESENT

THE HONOURABLE THE C+IIEF JUSTICE ALOK ARADHETHE HoNouRAeLe sRt.JriSlcE J sREENlvAs RAo INCOM E TAX TRIBUNAL APPEAL NO:21 OF 2024

lncome Tax Tribunal Appeal under Section 260 A of the lncome Tax Act,196'r against the order made in r.T.A.No..44lH ydr2o23, dated 12-o6_2023 0n the fireof the lncome Tax 196'r against the order made in r.T.A.No..44lH ydr2o23, dated 12-o6_2023 0n the fireof the lncome Tax Appellate Tribunal, Hyderabad ,B, Bench, Hyderabad for theBench, Hyderabad for theAssessment Year 2017-18, preferred against the order made by the commissionerof lncome Tax (Appers) Nationar Faceress made by the commissionerof lncome Tax (Appers) Nationar Faceress Appear centre (NFAC) NewDerhi,preferred against order made in No.rrBA/AST/s t143(3)t2o1g-20r1021300525(1)dared 29-11-20 r g preferred against order made in No.rrBA/AST/s t143(3)t2o1g-20r1021300525(1)dared 29-11-20 r g on the fire of the Assistant commissioner .r6of Income Tax, circre (1), Hyderabad.(1), Hyderabad.

Between:

Principal Commissioner of lncome Tax_4, Hyderabad

...Appellant

AND

ilrt8 Jl[.-*:,;:ffi [jl"Jitg"#m ][ited, ][eth ][Froor, ][N ][cc ][H ][ouse, ]Madhap ur,

...Respondent

Counset for the Appellant

Ms B Sapna Reddy. Jr. SCRep. Mr. JV prasadSr. SC for lncome Tax DepartmentRep. Mr. JV prasadSr. SC for lncome Tax Department Counsel for the Respondent : _ _ _Respondent : _ _ _

The Court delivered the foltowing Judgment :

I

\

THE HON'[BLE ][THE][ CHIEF ][JIIS][TICE AI.OK ARADHE]

ANDTHE HON,BLE [SRI][ JUSTICE ][J][.SRIENTV][AS ][RAO]

INCOME[TAX TRIBUNAL][ APPEAL][ No][.2L of ][2024]

JUDGMENT:(Pe. the llon'ble the [Chlef ][Justbe ][Alok ][Arudhe)]

Ms. B.Sapna [Reddy, learned ][Junior ][Standing]Counsel rep.resenting [Mr' ][J'V'Prasad, ][learned ][Senior]Standing Co,rnsei [for ][Income ][Tax ][Department ][for ][the]appellant.

2. Learnecl Junior [Standing Counsel ][for the ][appellant]seeks leave [of ][this ][Court ][to ][withdraw ][the ][appeal ][in ][the ][light]of the Circular [No.09/2024, ][d'ated ][17'O9'2O24, ][with ][the]liberty to revive [the ][same ][in ][case ][the ][subject ][rnatter ][of the]appeal fa1ls in [any ][of ][the ][exceptions ][provided ][in ][the]Circular No.ii I [2024 ][dated ][15.03'2024']

aAccordrngly, the [appeal ][is ][dismissed ][as ][withdrawn ][rn]terms of the [libertY ][as ]PraYed [for]terms of the [libertY ][as ]PraYed [for]

0

I

Miscellaneous applications pending, jf any, shall stand closed. However, there sha_ll sha_ll _be [no order ]as to costs.Sd/- c.V. MALLIGRJUNe iennro//TRUE coPY// JOINT REctsrRAh_

SECN OFFICER

To,

1The Income Tax Appellate Tribunal, Hyderabad ,B, Bench, Hyderabad2I3i,,t""il,?f3f l,ilJ :?,ii' " [r* ][(Ap ][pe ][r ][s ]) [N ][ati ][o ]n a r F a ce res s Ap pea r3. The Assistant Commissioner of lncome Tax, Circle 16 (1), Hyderabad4. One CC to Mr J V prasad, Senior quqv' \'EIrrul SC ou fror lncomee Tax Department 5- Two cD [oPUC]copies Bench, Hyderabad2I3i,,t""il,?f3f l,ilJ :?,ii' " [r* ][(Ap ][pe ][r ][s ]) [N ][ati ][o ]n a r F a ce res s Ap pea r3. The Assistant Commissioner of lncome Tax, Circle 16 (1), Hyderabad4. One CC to Mr J V prasad, Senior quqv' \'EIrrul SC ou fror lncomee Tax Department 5- Two cD [oPUC]copies VA/gh d HIGH [COURT]

DATED:31 [11212024]

JUDGMENTlTTA.No.21 [ot ][2024]

DISMISSING [THE ITTA ][AS]

WITHDRAWN

JA9A

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