JT. COMMISSIONER OF INCOME TAX (OSD), INTERNATIONAL TAXATION, HYDERABAD vs. IDEA CELLULAR LIMITED, HYDERABAD

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ITA 164/HYD/2019Status: DisposedITAT Hyderabad13 November 2019AY 2004-053 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable as the tax effect was below the prescribed limit of Rs. 50 Lakhs and did not fall under any exceptions. Therefore, both appeals were dismissed.

What were the facts?

The Revenue filed appeals before the Income Tax Appellate Tribunal (ITAT). The ITAT noted that CBDT circulars have set a monetary limit for filing appeals by the Revenue.

What were the issues?

The primary issue was whether the appeals filed by the Revenue were maintainable given the monetary limits prescribed by CBDT circulars for appeals before the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”, 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)-10, Hyderabad. 2. 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.

:- 2 -: ITA Nos. 164 & 165/Hyd/2019

3.

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 both the 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.

4.

In the result, both 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. 164 & 165/Hyd/2019

Copy to :

1.

The Joint Commissioner of Income Tax(OSD), International Taxation, Hyderabad.

2.

Idea Cellular Limited, H.No.5-9-62, Khan Lateef Khan Estate, Fatehmaidan Road, Nampally, Hyderabad.

3.

CIT (Appeals)-10, Hyderabad.

4.

CIT (IT&TP)-Hyderabad.

5.

D.R. ITAT, Hyderabad.

6.

Guard File.

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