ITO, WARD-2(1), HYDERABAD vs. GLOWMASK TECHNOLOGIES PRIVATE LIMITED, SECUNDERABAD

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ITA 352/HYD/2026Status: DisposedITAT Hyderabad17 July 20263 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the low tax effect, as per the CBDT circular. The issues raised were left open for future proceedings.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in this appeal was less than Rs. 60 lakhs. The ITAT noted that CBDT Circular No. 279/Misc./M-74/2024-ITJ, dated 17th September, 2024, mandates that appeals with a tax effect below Rs. 60 lakhs should not be filed.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by the CBDT circular. The applicability of CBDT Circular No. 279/Misc./M-74/2024-ITJ.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ SMC ‘ Bench, Hyderabad

PER MANJUNATHA G., A.M : The appeal filed by the Revenue is directed against the learned Commissioner of Income Tax (Appeals) – NFAC, Delhi, dated 15.12.2025 and pertains to the A.Y. 2017-18. 2. It is stated before us that the tax effect in this appeal is less than Rs.60 lakhs and, therefore, the Circular No.279/Misc./M- 74/2024-ITJ, dated 17th September, 2024 issued by the Central Board of Direct Taxes (CBDT) issued in amendment to Circular 5 of 2024 under Sec.268A(1) of the I.T. Act comes into play, wherein, the monetary limit for filing the appeals by the Revenue before the ITAT and various High Courts as well as Apex Court are revised with an object of the reducing the tax litigation. Vide para 2 of the said circular (supra), it is stated that in cases where the tax effect in the appeals to be filed before the Appellate Tribunal does not exceed Rs.60 lakhs appeals should not be filed. Thus, taking a note of CBDT Circular No.(F.279/Misc./M074/ 2024- ITJ), dated 17/09/2024 and considering the fact that the tax effect in the instant appeal is less than Rs.60 lakhs, the captioned appeal deserves to be dismissed as not pressed/not maintainable. However, we make it clear that, the issues raised in the instant appeal is left open to be examined in the appropriate proceedings, if arises, in future. At the same time, we also make it clear that, if the appeal fall in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling the order, if so, advised.

3.

Accordingly in the light of CBDT Circular No. No.(F.279/Misc./M074/2024-ITJ),dated 17/09/2024, the appeal filed by the Revenue stand dismissed.

4.

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

Order pronounced in the Open Court on 17th July, 2026. श्री विजय पाल राि (मंजूनाथ जी) (VIJAY PAL RAO) (MANJUNATHA G.) उपाध्यक्ष /VICE PRESIDENT लेखा सदस्य/ACCOUNTANT MEMBER

Hyderabad, dated 17.07.2026. TYNM/sps आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : Glowmask Technologies Private Limited, 607, Amarchand Sharma Complex, S.D. Road, Secunderabad, Telangana – 500003. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward 2(1), Hyderabad.

3.

The Principal Commissioner of Income Tax, Hyderabad. 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईल / Guard file

आदेशधिुसधर / BY ORDER TIRUPATI YAMINI Sr. Private Secretary NAGA MALLESWARI ITAT, Hyderabad NAGA MALLESWARI Date: 2026.07.21 14:30:59 +05'30'

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