THECOMMISSIONER OF INCOME TAX-II, HYDERABAD. vs. M/S SRINIVASA HATCHERIES LIMITED, HYDERABAD.

ITTA/45/2010HC TelanganaHBHC01011747201030 January 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect in the instant appeal is well below the monetary limit of Rs. 2.00 crore for filing an appeal before the High Court, as stipulated in CBDT Circular No. 9 of 2024. Consequently, the appeal filed by the Revenue is dismissed. The Court also noted that if the appeal falls within any exceptions provided in Circular No. 5 of 2024, the Income Tax Department would have the liberty to seek revival of the appeal. No costs were awarded. The operative direction is the dismissal of the appeal based on the monetary limit.

What were the facts?

This case involves an appeal filed by the Revenue (Commissioner of Income Tax-III, Hyderabad) against an order dated 30.11.2007 passed by the Income Tax Appellate Tribunal (ITAT), Hyderabad Bench 'B'. The ITAT's order was in relation to ITA No. 452/Hyd/99 for the Assessment Year 1996-97. This order, in turn, was preferred against the order of the Commissioner of Income Tax (Appeals) IV, Hyderabad, dated 09.03.1999, which itself was against the order of the Joint Commissioner of Income Tax (Assts), Special Range-4, Hyderabad, dated 30.11.1998. The respondent in this appeal is M/s Srinivasa Hatcheries Limited. The appeal is filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable before the High Court given the monetary limits prescribed by CBDT Circulars for filing appeals. The Revenue, as the appellant, has not presented any arguments on this specific point. The Respondent, M/s Srinivasa Hatcheries Limited, has not recorded any arguments in the judgment. The core issue revolves around the applicability of CBDT Circular No. 9 of 2024 (amending Circular No. 5 of 2024) which enhances monetary limits for filing appeals. The Revenue's appeal is being considered in light of this circular.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad Bench B, Hyderabad

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYOERABAD THURSDAY, THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND'TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 45 OF 2010 lncome tax Tribunal Appeal under Section 260-4 of the lncome tax Act, 1961, against the Order of the lncome Tax Appellate Tribunal, Hyderabad Bench B, Hyderabad in ITA No.452lHyd/99 for Assessment Year '1996-1997 dated 30-11- 2007, preferred against the Order of the Commissioner of lncome Tax (Appeals) lV, Hyderabad dated 09-03-1999 in Appeal No. 1191/JC.SR 4/C|T(A)lV/98-99, preferred against the Order of the Joint Commissioner of lncome Tax (Assts), Special Range- 4, Hyderabad dated 30-'l 1-1998 in PAN/GIR No S-100 Between: The Commissioner of lncome Tax-lll, l.T. Towers, A.C.Guards, Masab Tank, Hyderabad .,.Appella nt AND M/s Srinivasa Hatcheries Limited, Jubilee Hills, Hyderabad ...Respondent Mr J V Prasad Senior Standing Counsel for lncome Tax Counsel for the Respondent : Sri Y Ratnakar The Court delivered the following Judgment : I Counsel for the Appellant

THE HON'BLE SRI JUSTICE P.SAM KOSHY AND _ THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAx TRIBUNAL APPEAL No.45 OF 2O1O JUDGMENT (per Hon'ble Sri Justice P-Sam Koshgl Heard Mr. J.V. Prasad, learned Senior Standing Counsel for Income Tax, appearing on behalf of the appellant. 2. The instant appeal under Section 260A of the Income Tax Act, 1961, has been preferred by the Revenue as the appellant against the order dated 30.1.1.2OO7 passed by the Income Tax Appellate Tribuna\ Hyderabad "B" Bench, Hyderabad, in I.T.A.No.4 52llydl99 fo, tt{" Assessment Year 1996-97. 3. Centra-l Board of Direct Taxe s (CBDT) has issued Circular No.9 of 2024 dated 77.O9.2024, amending the previous Circular No.5 of 2024 dated 15.O3.2024, by ltrther enhancing the monetar5z limits for frling appeals by the Income Tax Department before the Income Tax Appellate Tribunals, High Courts and Supreme Court as a measure for reducing litigation. In paragraph 2 of the said Circular, we find that the monetary limit fixed for filing an appeal before the High Court is Rs.2.00 crore.

Page 2 of 3 4. In the instant appeal, tax effect is well below the monetary lirnit. 5. Therefore, the appeal filed by the Revenue is dismissed in terms of the aforesaid Circular No.9 of 2024 dated 17.O9.2O24. 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/. A.V.S.S.C.S.M. SARMA //TRUE COPY' J INT REGISTRAR To, S TION OFFICER The Income Tax Appellate Tribunal, Hyderabad Bench B, Hyderabad 1 2 1 4. A 6. The Commissioner of lncome Tax (Appeals) lV, Hyderabad The Joint Commissioner of lncome Tax (Assts),Special Range_4, Hyderabad :." :: to l)nr J V prasad, Senior Standing Counset for tncome Tax [OpUC] One CC to Sri y Ratnakar, Advocate tOpUCl Two CD Copies o-

HIGH COURT DATED:3010112025 ORDER !TTA.No.4S of 2010 DISMISSING THE ITTA ,r:- SiA rci t5 o 21 irrAit 2025 v o t .(: DEsrAi c'' I i

Recent GST High Court judgments

Search GST case law →