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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”, HYDERABAD
Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY
PER BENCH :
These appeals filed by the Revenue are directed against different orders of the Commissioner of Income Tax(Appeals)- Hyderabad and Kurnool, relating to different assessees for the respective assessment years. Since all these appeals are
:- 2 -: ITA Nos. 2015/Hyd/2017 731/Hyd/2019 & 2227/Hyd/2018
pertaining to tax effect less than Rs.50 Lakhs, we hereby dispose-of all the appeals by passing a consolidated order.
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 8th August, 2019, the tax limit for filing of appeal by the Revenue before the Tribunal has been fixed at Rs.50 Lakhs.
After hearing Ld.DR and perusing the records as placed before us, we find that these appeals are covered by the aforesaid circular and therefore, not maintainable, since the tax effect in these appeals is less than Rs.50 Lakhs and apparently the cases are not covered by any of the exceptions in the circular. We therefore dismiss all these appeals on account of low tax effect. However, the Revenue is at liberty to seek recall of the order, if all or any of these cases are found to be falling within the exceptions mentioned in the circulars cited above.
In the result, all the appeals filed by Revenue are dismissed.
Order pronounced in the open court on 13th November, 2019
Sd/- Sd/- ( P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated 13th November, 2019 TNMM
:- 3 -: ITA Nos. 2015/Hyd/2017 731/Hyd/2019 & 2227/Hyd/2018
Copy to : 1. The Deputy Commissioner of Income Tax, Circle-1(1), Hyderabad. 2. The Asst.Commissioner of Income Tax, Circle-8(1), Hyderabad. 3. The Income Tax Officer, Ward-1, Anantapur. 4. M/s.Avon Organics Ltd., 6-3-347/17/5, Dwarakapuri Colony, Punjagutta, Hyderabad. 5. Shri Srinivas Vaddepally, H.No.5-4-58/20, Gayathri Nagar, Kukatpally, Hyderabad. 6. Shri Syed Mohammad Elias, Prop: M/s.Syed Jewels, 23/98, Gandhi Bazaar, Old Town, Anantapur. 7. CIT (Appeals)-9, Hyderabad. 8. CIT (Appeals)-5, Hyderabad. 9. CIT (Appeals)-Kurnool. 10. Pr.CIT-2, Hyderabad. 11. Pr.CIT-5, Hyderabad. 12. Pr.CIT-Kurnool. 13. D.R. ITAT, Hyderabad. 14. Guard File.