THE COMMR OF INCOME TAX I, HYDERABAD vs. AYYAPPA INFRA PROJECTS PVT LTD., HYDERABAD

IN THE HIGH COURTFOR THE STATE OF TELANGANA AT HYDERABAD 134471 TUESDAY, THE EIGHTEENTH DAYOF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL O:201 OF 2O'14 Appeal filed under section 60 A of the rncorne Tax Act-l961 against order dated.30-08-2013 in rrA No.1932tHydt2010 for A.y. 2oog-to on the fire of the lncome Tax Appellate Tribunal, Hyderabad Bench ,A, Hyderabad. Between The Commissioner of lncome Tax l, Hyderabad ...AppellanURespondent AND Ayyappa lnfra Projects Pvt Ltd., Habsiguda, Hyderabad. Flat No.306, Om Sai Nilayam St., No.8, ...RespondenUAppellant Counsel for the Appellant: Ms. B. Sapna Reddy, Junior Standing Counsel representing Mr. J.V. Prasad (Senior Standing Counsel for lncome Tax) Counsel for the Respondent: Sri Ch. pushyam Kiran The Court delivered the following: JUDGMENT I I I I i l r I I i I i I I

2 TIIE HONOURABLE SRT JUSTICE P.SAM KOSHY AND TIIE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA ITTA No.201 0F 2014 Jt,DGMENT (per Hon'ble Sri Justice P.Sam Koshy) Heard Ms. B.Sapna Reddy, leamed Junior Standing Counsel representing Mr' J.V'Prasad, leamed Senior Standing iounsel for the Income Tax Department lor the appellant' Perused the record. This appeat under Section 260,4. of the Income Tax Act' 1961, has been preferred by the Revenue as the appellant against the order dated 30'08 2013 passed by the Income Tax Appellate Tribunal, Hyderabad Bench 'A" Hyderabad' in I.T.A.No.1832 ft1ydl20l2 fbr the Asscssment Year 2009-10' 3. Central Board ol Direct Taxes (CBDT) has issued Circular No.9 of 2024 dated 17.09.2024, amending the previous Circular No.5of2024datedl5.03.2024,byturtherenhancingthemonetary limits for frling appeals by the lncorne Tax Department before the Income Tax Appellate l'ribunals, High Courts and Supreme Court f(

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 well below the monetary limit. 5. Therefore, the appeal filed by the Depaxtment is dismissed in terms of the aforesaid Circular No.9 of 2024 dated l7.Og.2I24t. However, if the appeal comes within the exception of Circular No.5 of 2024, i would be open to the Income Tax Department to seek revival olthe appeal. There shall be no order as to costs. 6. Consequently, miscellaneous petitions pending, if any, shall stand closed To, Kam/PSL 'l . The lncome Tax Appellate Tribunal, Hydera 2. One CC to Mr. J.V. prasad (Senior 6trnAing 3 One CC to Sri Ch. pushyam Kiran, Advocat"e 4. lwo CD Copies //TRUE COPY// . K. SRINIVASA RAO . JOINT REGISTRAR SECTION OFFICER ch 'A' Hyderabad. for lncome Tax)[OpUC] bad Ben Counsel loPUcl t/

HIGH COURT DATED:1810312025 JUDGMENT lTTA.No.201 of 2014 DISMISSING OF THE APPEAL \t i \ 1 k-' rcr 1I TUE M c i, ) I * D6Sl,nr l rrlt^ ;.-- / 2I ././ ,<