INCOME TAX OFFICER, WARD-2, KADAPA vs. PRITHAM & PRATHIK HOSPITALS PRIVATE LIMITED, KADAPA

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ITA 98/HYD/2019Status: DisposedITAT Hyderabad26 April 2021AY 2015-163 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable due to low tax effect. Consequently, the assessee's cross-objection was rendered infructuous.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee also filed a cross-objection. The tax effect in the assessee's case was below the threshold limit for filing appeals by the Revenue as per CBDT circulars.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect and CBDT circulars.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “B”, HYDERABAD

Before: Smt. P. MADHAVI DEVI, JUICIAL MEMBER & SHRI A. MOHAN ALANKAMONY

For Appellant: Smt. S. Sandhya
For Respondent: Shri Rohit Mujumdar, DR
Hearing: 21/04/2021Pronounced: 26/04/2021

Heard together (2 matters)

C.O. No.11/Hyd/2019
ITA No.98/Hyd/2019

Read from the judgment's own cause title. This page is filed under one of them.

The captioned appeal is filed by the Revenue Against the order of the Ld. CIT(A), Kurnool in appeal No. 10138/CIT(A)/KNL/2017-18, dated 29/11/2018 passed U/s. 143(3) r.w.s 250(6) of the Act for the A.Y. 2015-16. C.O. No.11/H/2019 is filed by the assessee.

2.

At the time of hearing, it has been brought to our notice by the Ld.AR that the Revenue’s appeal is not maintainable as per the CBDT Circulars No.03/2018 dated 11-07-2018 and Circular No.17 of 2019 dated 8th August, 2019 wherein the tax limit for filing the appeal by the Revenue before the Tribunal has been fixed at Rs.50 Lakhs and in the assesse’s case the tax effect is less than fifty lacks.

3.

The Ld. DR conceded to the submission of Ld.AR. We therefore dismiss this appeal on account of low tax effect. However, we make it clear that the Revenue is at liberty to seek recall of the order, if the case is found to be falling within the exceptions mentioned in the circulars cited above or otherwise found to be above the tax limit. Accordingly, the appeal filed by Revenue is dismissed.

5.

Since the appeal of the Revenue is dismissed, the corresponding Cross Objection raised by the assessee become infructuous as agreed by the Ld.AR. Accordingly, the CO raised by the assessee is also dismissed.

6.

In the result, appeal filed by the Revenue as well as the Cross Objection filed by the assessee are dismissed.

Pronounced in the open Court on the 26th April, 2021.

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