INCOME TAX OFFICER, WARD-11(4), HYDERABAD vs. REDDY SUDHAKAR MANUKONDA, HYDERABAD

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 36/Hyd/2018 Assessment Year: 2014-15 Income-tax Officer, vs. Reddy Sudhakar Manukonda, Ward – 11(4), Hyderabad. Hyderabad. PAN – AXRPM 2139G (Appellant) (Respondent) Revenue by : Shri Dinesh Paduchuri Assessee by : Smt. S. Sandhya Date of hearing : 14-05-2019 Date of pronouncement : 12-06-2019

O R D E R PER S. RIFAUR RAHMAN, A.M: This appeal of the revenue is directed against the order of CIT(A) – 5, Hyderabad, dated 31/10/2017 for AY 2014-15. 2. It is stated before us that the tax effect in this appeal is less than Rs. 20 lakhs and therefore the Circular No. 3/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes (CBDT) in exercise of its power vested under Sec. 268A(1) of the I.T. Act comes into play, wherein, the monetary limit for filing the appeals by the Revenue before the ITAT and various High Courts as well as Apex Court are revised with an object of the reducing the tax litigation. Vide para 3 of the said circular (supra) is stated that in cases where the tax effect in the appeals to be filed before the Appellate Tribunal does not exceed Rs. 20 lakhs appeals should not be filed. Thus taking a note of CBDT Circular No. 03/2018, dated 11.07.2018 and considering the fact that the tax effect in the instant appeals are less than Rs. 20 lakhs, the present appeal deserves to be dismissed as not pressed / not maintainable. However, we make it clear that the

2 ITA No. 36/Hyd/2018 Reddy Sudhakar Manukonda, Hyd. issues raised in the instant appeal is left open to be examined in the appropriate proceedings, if arises, in future. At the same time, we also make it clear that if the appeal falls in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling the order, if so, advised.

Sd/- Sd/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 12th June, 2019. kv Copy to:- 1) ITO, Ward – 11(4), 10th Floor, Signature Towers, Kondapur, Hyderabad. 2) Reddy Sudhakar Manukonda, H. No. 48-136-1, Ram Reddy Nagar, Chintal, Qutubullapur, Hyd. 3) CIT(A) – 5, Hyderabad. 4) Pr. CIT – 5, Hyd. 5) The Departmental Representative, I.T.A.T., Hyderabad. 6) Guard File