DY. COMMISSIONER OF INCOME TAX, CIRCLE-17(1), HYDERABAD vs. DODLA DAIRY LIMITED, HYDERABAD

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ITA 2074/HYD/2018Status: DisposedITAT Hyderabad24 September 2019AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal due to low tax effect, as per CBDT circulars. The Revenue was granted liberty to seek recall if exceptions applied.

What were the facts?

The Revenue filed an appeal before the ITAT for the Assessment Year 2010-11. The assessee's counsel pointed out that the tax effect in the appeal was below Rs. 50.00 lakhs.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed on the grounds of low tax effect, as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Hearing: 23/09/2019Pronounced: 24/09/2019

Per Smt. P. Madhavi Devi, J.M.

This is Revenue’s appeal for the A.Y 2010-11against the order of the CIT (A)-5, Hyderabad, dated, 21.08.2018.

2.

At the time of hearing on 23.09.2019, the learned Counsel for the assessee submitted that the tax effect in the appeal is less than Rs.50.00 lakhs.

3.

The learned DR confirmed the same and in view of the same and as per the CBDT Circulars No.03/2018 dated 11.07.2018 and Circular No.17 of 2019 dated 9th August, 2019, wherein the tax limit for filing of appeal by the Revenue before the Tribunal has been fixed at Rs.50.00 lakhs, we are dismissing this appeal of the Revenue on

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ITA No 2074 of 2018 Dodla Dairy Ltd Hyderabad.

account of low tax effect with the liberty to the Revenue to seek recall of the order, if this case falls within the exceptions mentioned in the Circular cited above.

4.

In the result, this appeal filed by the Revenue is dismissed. Order pronounced in the Open Court on 24th September, 2019.

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

Hyderabad, dated 24th September, 2019. Vinodan/sps Copy to: 1 Dy. CIT, Circle 17(1), 9th Floor, Signature Towers, Kondapur, Hyderabad 500084 2 M/s. Dodla Dairy Ltd, 8-2-293/82/A Plot No.270-Q, Road No.10C, Jubilee Hills, Hyderabad 500033 3 CIT (A)-5 Hyderabad 4 Pr. CIT – 5, Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File

By Order

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