DCIT, CIRCLE-3(2), HYD, HYDERABAD vs. SUTHERLAND HEALTHCARE SOLUTIONS PVT.LTD. (FORMERLY KNOWN AS M/S. APPOLLO HEALTH STREET LTD), HYD, HYDERABAD

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ITA 828/HYD/2016Status: DisposedITAT Hyderabad20 November 2019AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to low tax effect as per CBDT Circulars No. 03/2018 and 17/2019. The Revenue was granted liberty to seek recall if exceptions applied.

What were the facts?

The Revenue filed an appeal before the ITAT for Assessment Year 2011-12. The tax effect in this appeal was found to be less than the threshold limit prescribed by CBDT circulars for filing appeals.

What were the issues?

The primary issue was the maintainability of the appeal before the Tribunal based on the tax effect and the applicability of CBDT circulars regarding monetary limits for appeals.

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 Smt. P. MADHAVI DEVI, J.M. :

This appeal filed by the Revenue is pertaining to the AY.2011-12.

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 No. 828/Hyd/2016

3.

After hearing Ld.DR and perusing the records as placed before us, we find that this appeal is covered by the aforesaid circular and therefore, not maintainable, since the tax effect in this appeal is less than Rs.50 Lakhs and apparently the case is not covered by any of the exceptions in the circular. We therefore dismiss this appeal on account of low tax effect. However, the Revenue is at liberty to seek recall of the order, if the case is found to be falling within the exceptions mentioned in the circulars cited above.

4.

In the result, the appeal filed by Revenue is dismissed.

Order pronounced in the open court on 20th November, 2019

Sd/- Sd/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Hyderabad, Dated 20th November, 2019 TNMM

:- 3 -: ITA No. 828/Hyd/2016

Copy to : 1. The Deputy Commissioner of Income Tax, Circle-3(2), Hyderabad.

2.

M/s.Sutherland Healthcare Solutions Pvt. Ltd., (Formerly known as M/s.Apollo Health Street Ltd), Unit-II, Survey No.185(P), 2nd & 3rd Floor, Kalajyothi Process, Kondapur Village, Serilingampally, Hyderabad.

3.

DRP, Bangalore.

4.

CIT-3, Hyderabad. 5. D.R. ITAT, Hyderabad.

6.

Guard File.

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