THE PRINCIPAL COMMISSIONER OF INCOME TAX, HYD vs. M/S. C3I SUPPORTS SERVICES PVT LTD., HYD

134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABD MONDAY, THE TWENW FOURTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA ITTA No: 7 ol 2017 Appeal filed under section 260A of the lncome Tax Act, 1961 aggrieved by the order dated 07-04-2016 in ITA No.103/Hyd/2015, for the assessment year 2010-11 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench "A", Hyderabad. Between: The Principal Commissioner of lncome Tax-'l , Hyderabad. ...Appellant AND M/s. C3i Supports Services Pvt Ltd., 2nd floor, Orion Block, plot.No. 17, Vanenburg lt Part, Software Units Layout, Madhapur, Hyderabad-500081 . ...Respondent Counsel for the Appellant: Ms. B. Sapna Reddy, Junior Standing Counsel representing Mr. J.V. Prasad, Sr. Standing Counsel for lncome Tax Department Counsel forthe Respondent: Sri Ch. Pushyam Kiran The Court delivered the following: JUDGMENT

( t THE HONOURABLE SRI JUSTTCE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSIN(; RAO NAI\DIKONDA ITTA No.7 OF 2017 JUDGMENT (per Hon'ble Sri Justice P.Sam Koshy) Heard Ms. B.Sapna Reddy, leamed Junior Standing Counsel representing Mr. J.V.Prasad, leamed Senio' Standing Counsel lor the Income Tax Department for the appellant. Perused the record. 2. 'lhis appeal under Section 260,{ of the Income Tax Act, 1961, has been preferred by the Revenue as th: appellant against the order dated 07.04.2016 passed by the Incorne Tax Appellate Tribunal, Hyderabad Bench 'A' Hyderabad, ln I.T.A.No. l}3lHydl2}l5 for the Assessment Year 2010- I I 3. Central Board of Direct Taxes (CBDT) has isst ed Circular \ I No.9 of 2024 dated 17.09.2024, amending the previcus Circular No.5 of 2024 dated 15.03.2024,by futher enhancing tlre monetary timits for filing appeats by the Income Tax Departmen t before the Income Tax Appellate Tribunals, High Courts and Suprerne Court I I

2 as a measure for reducing litigation' In paragraph 2 of the said Circular, we find that the monetary limit fixed for filing an appeal before the High Court is Rs.2.00 crore' 4. In the instant appeal, tax effect is we[[ below the monetary limit 5. Therefore, the appeal filed by the Deparlment is dismissed in terms of the aforesaid Circular No'9 of 2024 dated' 17'09'2024' However, if the appeal comes within the exception of Circular No.5 of 2024, it would be open to the Income Tax Department to seek revival ofthe appeal. There shall be no order as to costs' 6. Consequentty, miscellaneous petitions pending' il any' shatt stand closed. Sd/. K. SRINIVASA RAO OINT REGISTRAR //TRUE COPY// ECTION OFFICER To, 1 . The lncome Tax Appellate Tribunal, Hyderabad B ch "A", Hyderabad. 2. One CC to Mr. J.V. Prasad, Sr. Standing Counsel for lncome Tax Department [OPUC] 3. One CC to Sri Ch. Pushyam Kiran Advocate [OPUC] 4. Two CD Copies KanVPS L I \ J

HIGH COURT DATED:2410312025 JUDGMENT lTTA.No.7 of 2017 DISMISSING OF THE APPEAL ( ;trE SfA 15: 1II JUil zIH o \ 1l6 le{