THE COMMISSIONER OF INCOME TAX [CENTRAL[ vs. SMT.T.VENGAMAMBA SNEHA

134471 INCOME TAX TRIBUNAL APPEAL NO:88 oF 2016 lncome Tax Tribunal Appeal Under Section 260A of the lncome Tax Act'1961 agalnst the Order dated 06.06.2014 Passed tn ITA No309/HYD/20'13 for the Assessment Year 2007-2008 on Hyderabad Bench'A', HYderabad' the file of the lncome Tax Appellate Tribunal' Between: THE COMMISSIONER OF INCOME TAX (CENTRAL)' HYDERABAD .,.APPELLANT AND HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY ,THE TENTH DAY OF APRIL rWO TUOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI .IUSTi6-iTNNSING RAO NANDIKONDA SMT.T.VENGAMAMBA SNEHA, R/o'F No 603' Srinidhi Towers' SBH 6rrrt"t.lsiiNagar Colony, Hyderabad' ...RESPONDENT counsel for the Appellaht: MS'J'SUNITHA ( JR SC FOR INCOME TAX) Counsel for the Respondent: SRI N NARASIMHA RAO The Court made the following: JUDGMENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA ITTA No.88 oF 2016 JUDGMEN T (pcr I ktn'ble ,\ri ,lustit:c p Satn Koshy) Hear.d Ms. J. S unitha learned Junior Standing Counsel for the Income Tar Department for the appellant. perused the record. This appeal under Secrion 260z\ ol the Incorre ,l.ax Act. 196 l, has been preferred by tire Revenue as the appellanl against tlre order dated 06.06.20 14 passed by the tncome fax Appellate l-ribunal, Hyderabad Bench ,A, Hyderabad, ln I.'t.A.No.i09/ll_vd/20 l i fbr the Assessment year 2007_0g. 3. Central Board ol- Direcr Taxes (CBDT) has issued Circular No.9 ol 2024 dated 11.09.2024, amending rhe previous Circular No.5 of 2024 dared 15.0-1.1024, by further enhancing the monetary limits fbr r'iling appeals by the Income.fax Deparlment before the Income 'lax Appellate ll.ibunals, High Courts and Supreme Court as a measurc 1br reducing litigation. [n paragraph 2 of the said 2

2 To, -lPK/psl Y\' Circular, we find that the monetary limit fixed for trting an appeal belore the High Court is Rs.2.00 crore. 4. In the instant appeal, tax effect is rvell below the ntonetarr lirnit 5. 'fhelefore, the appeal filed by the Department is dismissed in terms of the aforesaid Circular No.9 of 2024 dated 17.09.202.4. I lowever, if the appeal comes within the exception of Circular No.5 of 2024, iL would be open to the Income Tax Depafinrent to seek revival of the appeal. There shall be no order as to costs 6. Consequently, miscelIaneous petitions pending, if any, shall stand closed Sd/- B. SATYAVATHI JOINT REGISTRAR //TRUE COPY// SECTION OFFICER 1. The lncome Tax Appellate Tribunal, Hyderabad Bench 'A" Hyderabad. 2.oneCCtoNIS.J'SUNITHA(Jr.standingCounselforlncomeTax)[oPUC] 3. One CC to SRl. N NARASIMHA RAO Advocate IOPUC] 4. Two CD CoPies

HIGH COURT DATED:10104t2025 JUDGMENT ITTA.No.88 of 2016 ITTA IS DISMISSED G.dq 21 TUE E o tl 1 ilc r /4f (: o o. '-)) ,.i, { 't -t. ,s .\ O5 gO s paTCH kN