THE COMMISSIONER OF INCOME TAX-III, HYDERABAD vs. M/S SINGH PULTRY PVT LTD, OPP TELEPHONE BHAVAN, HYDERABAD

I s311 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY THE TWENTY SECONO DAY OF FEBRUARY TWO THOUSAND AND TWENTYTHREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI INCOME TAX TRIBUNAL APPEAL NO: 331 OF 2006 Appeal under section 260A of the lncome Tax Act, 1961 against the order dated 1410912005, in ITA NO.434/Hyd/2003, (Asst. Year 1999-2000) on the file of the lncome tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad Preferred against the order of the Commissioner of lncome Tax ( Appeals) lV, Hyderabad dated 24-12-2O02, in Appeal No. 0085/DC-3(1)C|T(A)- lV/02-03 preferred against the order of the Deputy Commissioner of lncome tax, Circle 3('l ), Hyderabad dated 30-03-2002 in PAN/GlR No. S-154. Between: THE COMMISSIONER OF INCOME TAX.III, HYDERABAD ...APPELLANT AND M/S SINGH POULTRY PVT LTD, 6-'l-85/5, OPP: TELEPHONE BHAVAN, Opp Telephone Bhavan, Saifabad, Hyderabad ...RESPONDENT Counsel for the Appellant: Ms. B. Sapna Reddy Counsel for the Respondents: Sri Y. RATNAKAR The Court delivered the following: JUDGMENT I

/; i TII]] HO {'BLE THE CHT EF IUSTICE UIIAI BHT I!'4N AND :LH] N'BLE SRI IIISTICEN.TUKARAMI .T.A.N 2. 1'his aprrerl under Section 260A of the Incor:< 'l rx r\cr, UD MENI' . 1t\.r rl.,Honi,le tbe Cbitf Jutte UllalBhulat) Hear.l N{s I} Sapna Reddy, learned counsel frrr ]r: appellant and Mr. Y.l{atna (ar, learned counscl for the respc,ncien 1961 (bricf1y, 't rc t\ct' hereinaftcr), has been preltrlcci b1, the revenue xs thc a >pcllant against the order dated 14.09 1l(X)5 passed Hyderabad lJcrcl.r'B', Hr-derabld (I'rbunal), 1n I.T.A.No.434 /Hy<l/2001 firr the as ses slnent vcar . 999-2000 3. I-carncd c >unsel for the appeilaflt faidy subnr:ts r11rr tax eflecr rn rhis app :al is below the monetary limit for fLlinl; appcal 4 (lcntral []< ard of Direct Taxes (CBDT) has iss rt'd (-ircular No.17 ol 2()19,,lated 08.08.2019, amending the prcr-i ,,rrs (lircular No.3 <,rf 2t)l 8, da ecl I 1.07.2018, by lurther enhancing r r( nr, lrrcr.irt 1 f Irrpits iirr filinp, a >|eals by the Incon-re Tax Departnrcr r Lrcf.rrc the bv the I ncon.rc 'I-ax Appellate Tribunal, I

) \ Income Tax Appellate Tribunals, High Courts and Supreme Court as a measure for reducing litigation. In paragraph 2 of the said citcular we find that the monetary limit fb.cd tor filing an appcal before the High Court is Rs.1.00 crore. 5 Therefore, the appeal filed by the revenue is dismissed in tcrms of the aforesaid Circular No.17 of 2019, dated 08.08.2019 Howcvet, if the appeal comes within the exception under paragraph 10 of Circular No.3 of 201,8, it would be open to rhe Income 'Iax Department to seek revival of the appeal. Miscellaneous applications pending, i[ any, shall stand closed Howcver, there shall be no orcler as to costs. /ffRUE COPY// J sal- x.snitiivAsA RAO JOINT,-BE:GISTRAR r4b SECTION OFFICER /- To, \ '1 . The lnmme Tax Appellate Tribunal, Hyderabad Bench-B' Hyderabad 2- The Commissioner of lncome Tax (Appeals) lV, Hyd'erabad' 3- The Deputy Commissioner of lncome Tax, Circle 3(1 )' Hyderabad ' 4. One CC to Ms. Sapna Reddy, Advocate [OPUC] 5. One CC to SRl. Y. RATNAKAR Advocate [OPUC] 6. Two CD CoPies I i I I i

HIGH COURT UBJ & NTRJ DATED: 2210212t23 ORDER lTTA.No.331 of I 006 DISMISSING TH: ITTA -4=" l' .\J /, :' J ri-li ? a, .1- c>J ' <\)) B