(Dipak Misra and A.M. Khanwilkar, JJ.)
IOT Infrastructure & Energy Services Ltd. Rep. by its Deputy Manager (Accounts) _______________________________________ Appellant;
v.
State of Andhra Pradesh Rep. by its Principal Secretary to Government, Revenue (C-II) Department __________________________ Respondent.
Civil Appeal No. 12077 of 2016 [Arising out of S.L.P.(C) No. 33299 of 2016], decided on December 14, 2016
The Order of the court was delivered by
Order
1. Leave granted.
2. Heard Mr. Sridhar Potaraju, learned counsel for the petitioner and Mr. Guntur Prabhakar, learned counsel for the respondent.
3. It is the accepted position at the Bar that the controversy is covered by the decision dated 23rd February, 2015, rendered in Innovatives Systems v. State of A.P.1.
4. In view of the aforesaid concession given at the Bar, the appeal is allowed and the judgment and order2 passed by the High Court is set aside. The appeal filed before the Appellate Deputy Commissioner (CT), Vijayawada, is restored to file and it is directed that the appellate authority shall decide the appeal on its own merits. Needless to say, all the contentions are kept open. There shall be no order as to costs.
Petition(s) for Special Leave to Appeal (C) No. 33299/2016
M/s. IOT Infrastructure and Energy Services Ltd. Rep. by Its Dy. Manager, (Accounts) ________________________________ Petitioner
v.
State of Andhra Pradesh Rep. by its Prl. Secy. to Govt. Revenue (CT-II) Depatt and Ors __________________________________ Respondent(s)
(With appln.(s) for exemption from filing c/c of the impugned judgment and permission to file additional documents and interim relief and office report)
Date : 14/12/2016 This petition was called on for hearing today.
(Before Dipak Misra and A.M. Khanwilkar, JJ.)
For Petitioner(s) Mr. Sridhar Potaraju, AOR
Mr. Gaichangpou Gangmei, Adv.
Mr. Arjun Singh, Adv.
Ms. Sindoora VNL, Adv.
For Respondent(s) Mr. Guntur Prabhakar, AOR
Ms. Prerna Singh, Adv.
UPON hearing the counsel the Court made the following
ORDER
5. Leave granted.
6. The appeal is allowed in terms of the signed order.
———
1 Civil Appeal No. 2230 of 2015, order dated 23-2-2015 (SC)
2 IOT Infrastructure Energy Services Ltd. v. Commr., WP No. 31862 of 2016, decided on 26-9-2016 (Hyd)

