INCOME TAX OFFICER, WARD-9(1), HYDERABAD vs. EDULAKANTI GANGA REDDY, HYDERABAD

PDF · subscribers
ITA 185/HYD/2020Status: DisposedITAT Hyderabad17 June 2020AY 2016-172 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 dismissed the appeal filed by the Revenue. This was based on CBDT circulars that set a minimum tax effect for appeals to be filed before the Tribunal.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was below the threshold limit set by CBDT circulars for filing appeals.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the Tribunal given the tax effect below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

Section 271D,Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

For Respondent: Shri K.J. Divya, DR
Hearing: 18/06/2020Pronounced: 18/06/2020

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Assessment Year: 2016-17 The Income Tax Officer, Vs. Sri Edulakanti Ganga Ward-9(1). Reddy, Hyderabad. Hyderabad. PAN: AAMPE 9015 F (Appellant) (Respondent) Assessee by: None Revenue by: Shri K.J. Divya, DR /Date of hearing: 18/06/2020 Date of pronouncement: 18/06/2020 ORDER PER A. MOHAN ALANKAMONY, AM.:

This appeal is filed by the Revenue against the order of the Ld. CIT(A)-7, Hyderabad dated 15/11/2019 in appeal No. 0134/CIT(A)- 7/2019-20 passed U/s. 271D r.w.s 250(6) of the Act for the Asst. Year 2016-17.

2.

This appeal was heard through video conferencing. At the time of hearing it has been brought to our notice that as per the CBDT Circulars No.03/2018 dated 11.07.2018 and Circular No.17 of 2019 dated 9th August, 2019, the tax limit for filing appeal by the Revenue before the Tribunal has been fixed at Rs.50.00 lakhs and above. Therefore, since the tax effect in the present appeal before us is less than Rs.50.00 lakh, we hereby dismiss the same with liberty to the Revenue to seek recall of the order, if the appeal falls within the exceptions mentioned in the Circulars of the CBDT.

3.

In the result, the appeal filed by the Revenue is dismissed.

Pronounced in the open Court on the 18th June, 2020.

More judgments on Section 271D

All 1,725 judgments and leading authorities on Section 271D →

Recent GST High Court judgments

Search GST case law →