PRINCIPAL COMMISSIONER OF INCOME TAX [TDS] vs. M/S.HCC-MEIL-CBE [JV]

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD IVIONDAY, THE TWENTY 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: 208 ot 2015 Appeal filed under section 2604 of the lncome Tax Act, 1961, against the order dated 13-01-2015 in ITA No.330 lHydl2l't4 Assessment yearc 2O1O-2011 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench-A, Hyderabad. Between: Principal Commissioner of lncome Tax [DS], O/o. l.T_ Towers, A.C. Guards, Hyderabad. ...Appellant AND lM/s-HCC-MEIL-CBE UVl, O/o.S-2, Technocrat lndustrial Estates, Balanagar, Hyderabad. ... Res pondent Counsel forthe Appellant: Ms. J. Sunitha, Junior Standing Counsel representing Mr. P. Murali Krishna, Senior SC FOR lT DEPARTMENT Counsel forthe Respondent: Sri A.V. Raghu Ram The Court delivered the following: JUDGMENT [3

;B 'IRABLE SRI JUSTICE P.SAM KOSI{Y AND ..JURABLE SRI JUSTICE NARSING RAO NANDIKONDA TTTA NO.208 oF 20ls JU DGMENT' (per Hon'ble Sri Justice P.Sam Koshy) Heard l\4s. J. Sunitha, leamed Junior Standing Counsel representing Mr. P. Murali Krishna, iearned Senior Standing Counsel for the Income Tax Department for the appellant' Perused the record. 2. This appeal under Section 260,{ of the Income Tax Act' 1961, has been preferred by the Revenue as the appellant against the order dated 13.01.2015 passed by the Income Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad' in I.T.A.No.330/Hydl20l4 forthe Assessment Year 2010-II ' 3. Central Board of Direct Taxes (CBDT) has issued Circular No.9 of 2024 dated 17.09.2024, amending the previous Circular No.5 of 2024 dated 15.03.2024, by further enhancing the monetary limits for filing appeals by the Income Tax Department before the Income Tax Appellate Tribunals, High Courts and Supreme Court

2 C, 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 e lfect is well below the monetary timit. 5. Therefore, the appeal filed by the Department is dismissed in terms of the aforesaid (lircular 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 of the appeal. There shall be no order as to costs. 6. Consequently, miscellaneous petitions pending, if any, shalt stand closed. Sd/. K. SRINIVASA RAO JOINT REGISTRAR //TRUE COPY// To, 'l . The lncome Tax Appellate Tribunal, Hyderabad Bench-A, Hyderabad. 2. One CC to Mr. P. Murali Krishna, Senior SC FOR lT DEPARTMENT [OPUC] 3. One CC to Sri A.V. Raghu Ram, Advocate [OPUC] 4. Two CD Copies Kam/PSL SECTION OFFICER / h'

HIGH COURT DATED:2410312025 JUDGMENT u' ,! s s CI: ? c ;,r t/) ol! :a (_. AJ F ITTA.No.208 of 2015 DISMISSING OF THE APPEAI- rl //l J 5