Commr.Of I.T.,Visakhaptnam vs Delas,France,Kvizag
2021 Latest Caselaw 1687 AP

             THE HON'BLE SRI JUSTICE A.V.SESHA SAI
                              AND
              THE HON'BLE MS. JUSTICE J.UMA DEVI

                      I.T.T.A. No.55 OF 2003

JUDGMENT: (per AVSS,J)

       Learned Standing Counsel for the Income Tax Department

would submit that in terms of Central Board Direct Taxes

Circular No.17 of 2019, dated 08.08.2019, all appeals where the

tax effect is below Rs.1,00,00,000/- are required to be

withdrawn and as the value of the present appeal is less than

Rs.1,00,00,000/-, the appellant may be permitted to withdraw

the appeal. Learned counsel would further submit that liberty

may be granted in case if it were to be found later that the

subject matter of the appeal falls within the exceptions

mentioned in the circular issued by the Central Board to file an

application for restoration of the appeal.

       Accordingly, the appeal is dismissed as withdrawn with the

liberty aforesaid.   There shall be no order as to costs of this

appeal.

       Miscellaneous Petitions pending, if any, in this case shall
stand closed.

                                             __________________________
                                             JUSTICE A.V.SESHA SAI


                                              ________________________
                                               JUSTICE J. UMA DEVI
22.03.2021

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THE HON'BLE SRI JUSTICE A.V.SESHA SAI AND THE HON'BLE MS. JUSTICE J.UMA DEVI

I.T.T.A. No.55 OF 2003

Date: 22.03.2021

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