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

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