THE COMMISSIONER OF IT (CENTRAL) vs. M/S. GVPR ENGINEERS LTD.

ITTA/372/2013HC TelanganaHBHC01012535201308 July 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the Revenue was dismissed in terms of CBDT Circular No. 9 of 2024 dated 17.09.2024, which enhanced the monetary limits for filing appeals. The Court observed that the tax effect in the instant appeal was well below the prescribed monetary limit of Rs. 2.00 crore for appeals before the High Court. The reasoning was based on the CBDT's objective to reduce litigation by increasing these monetary thresholds. The operative direction was to dismiss the appeal. The Court also noted that if the appeal fell within any exception of Circular No. 5 of 2024, the Income Tax Department could seek revival of the appeal. No costs were awarded. The issue of the merits of the original appeal was not decided.

What were the facts?

The Revenue, as the appellant, filed an Income Tax Tribunal Appeal under Section 260A of the Income Tax Act, 1961, against an order dated 29.02.2012 passed by the Income Tax Appellate Tribunal, Hyderabad 'B' Bench. The appeal pertained to Assessment Year 2004-05 and was filed by the Commissioner of Income Tax (Central), Hyderabad, against M/s. GVPR Engineers Ltd. The appeal was heard by the High Court for the State of Telangana at Hyderabad. The Court noted that the Central Board of Direct Taxes (CBDT) had issued Circular No. 9 of 2024, amending Circular No. 5 of 2024, to enhance monetary limits for filing appeals to reduce litigation. The monetary limit for filing an appeal before the High Court was fixed at Rs. 2.00 crore.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the monetary limits prescribed by CBDT Circular No. 9 of 2024? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal was decided based on the circular issued by the CBDT. Revenue's Contention: The Revenue, as the appellant, filed the appeal. The judgment notes that the tax effect in the instant appeal was well below the monetary limit fixed by the CBDT circular.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

13447 | IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY,THE EIGHTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANOIKONDA INCOME TAX TRIBUNAL APPEAL NO: 372 OF 2013 lncome Tax Tribunal Appeal Under Section 260A of the lncome Tax Act, 1961 against the Order daied 29-02-2012 passed in ITA No. UTIHDOOB for the Assessment Year 2004-2005 on the file of the lncome Tax Appellate Tribunal, Hyderaba Bench'B', Hyderabad. Between: THE COMMISSIONER OF lT (CENTRAL), Hyderabad. ...Appellant AND M/S. GVPR ENGINEERS LTD., Flat NO.101,Shiva Sai Sannidhi, Plot NO.32,Hindi Nagar, Panjagutta, Hyderabad. ...Respondent Counsel for the Appellant: Sri. N.Praveen Reddy(SENIOR SC FOR lT DEPT) Counsel for the Respondent: K. Vivek Reddy, R.S. ASSOCIATES The Court made the following: JUDGMENT

, THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BI,E SRI JUSTTCE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL No.372 OF 2013 JUDGMENT: k)er Hon'ble Sri Justi@ P,SaI7]' Koshg) Heard Ms.B.Sapna Reddy, learned Senior Standing Counsel for Income Tax, appearing on behalL of the appellant. 2. The instant appeal under Section 260A of the Income Tax Act, 196 1, has been preferred by the Revenue as the appellant against the \ order dated 29.02 2012 passed by the Income Tax Appellate Tribunal, Hyderabad "B" Bench, Hyderabad, in I.T.A.No.3a7 /H1rd/2OO8 for the Assessment Year 2004-05. 3. Central Board of Direct Taxes (CBDT) has issued Circular No.9 of 2024 dated 17.09.2024, arnending the previous Circulzrr No.5 ol 2024 dated 15.03.2024, by further enhancing the monetaqr limits for Frling appeals by the Income Tax Department before the lncome Tax Appellate Tribunals, High Courts and Supreme Court as a measure for reducing litigation. In paragraph 2 of the said Circular, we lind that the monetary limit fixed for filing al appeal before tht: High Court is Rs.2.OO crore

Page 2 of 3 4. In the instant appeal, tax effect is well belou, the monetary limit. 5. Therefore, tl:e appeal filed by the Revenue is dismissed in terms of the aforesaid Circular No.9 of 2024 dated 17.09.2024. However, if the appeal comes within the exception of Circular No.5 of 2024, it would be open to the Income Tax Department to seek revival of the appeal. No costs. 6. As a sequel, miscellaneous applications pending if any, shall stand closed. SD'- N. CHANDRA SEKHAR RAO DEPUW REGISTRAR /,TRUE COPYI/ SECTION OFFICER To, r"i 1. The lncome Tax Appellate Tribunal, Hyderabad Bench '8" Hyderabad' Z One CC to Sri. N.Praveen Reddy 1 SENIOR SC FOR lT DEPT Advocate toPUcl e. b;e ct to K- Vivek Reddy, R'S' ASSoCIATES' Advocate toPucl 4. Two CD CoPies SVS/gh (\.- / '1

HIGH COURT DATED:0810712025 JUDGMENT ITTA.No.372 of 2013 ITTA IS DISMISSED '{ t1c s 1... I (,)l^ \ /.. 1,. \ () o 2 I 0[T 2U5 hSS,r.'I Ct, CC?FA \qr d('ffi2 C \ ..4

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