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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 the orders of the Commissioner of Income Tax(Appeals)-9, Hyderabad.
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
:- 2 -: M/s. Arfaath Educational Society
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 are, therefore, not maintainable, since the tax effect in these appeals is less than Rs.50 Lakhs, we are dismissing the same on account of low tax effect as apparently the case is not covered by any of the exceptions in the circular. 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 -: M/s. Arfaath Educational Society
Copy to : 1. The Income Tax Officer, Exemptions-2, Hyderabad. 2. M/s.Arfaath Educational Society, 22-29, Kundala Bazar, Islampur, Miryalaguda. 3. CIT (Appeals)-9, Hyderabad. 4. CIT(Exemptions), Hyderabad. 5. D.R. ITAT, Hyderabad. 6. Guard File.