DCIT., CENTRAL CIRCLE-1(3), HYDERABAD vs. C K ENTERTAINMENTS PRIVATE LIMITED, HYDERABAD

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ITA 964/HYD/2025Status: HeardITAT Hyderabad07 November 2025AY 2020-21Bench: us that the tax effect in these appeals are less than Rs.60 lakhs and, therefore, the Circular No.279/Misc./M-74/2024-ITJ, dated 17th September, 2024 issued by the Central Board of Direct Taxes (CBDT) issued in amendment to Circular 5 of 2024 under Section 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 reducing the tax litigation. Vide para 5 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 Revenue's appeals were not maintainable as the tax effect was below the prescribed monetary limit. It rejected the Revenue's contention that the appeals fell under exceptions provided in Para 3.2 and Para 6.2 of CBDT Circular No. 5/2024, noting a lack of evidence. The appeals were dismissed, but the issues were left open for future proceedings if exceptions were later found to apply.

What were the facts?

The Revenue filed appeals for Assessment Years 2020-21 and 2016-17 against orders of the Commissioner of Income Tax (Appeals). The tax effect in these appeals was less than Rs. 60 lakhs, which is the monetary limit set by CBDT Circular No. 279/2024-ITJ for appeals before the ITAT.

What were the issues?

Whether appeals filed by the Revenue, with a tax effect below the monetary limit prescribed by CBDT circulars, are maintainable, and if the specific exceptions to these circulars are applicable to the present case.

Which sections of the Income-tax Act were involved?

Section 268A(1),Section 158AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad

For Appellant: Dr. Sachin Kumar, Sr.AR

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : C.K. Entertainments Private Limited, H.No.8-2- 293/K/332/G-1, Somanath Residency, Phase-3, Kamalapuri Colony, Hyderabad – 500073. 2. रधजस्व/ The Revenue : The Deputy Commissioner of Income Tax, Central Circle – 1(3), Hyderabad.

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