Appeal against the Income Tax Appellate Tribunal order for Assessment Year 2008-09 allowed below the monetary limit for High Court appeals. Dismissed based on CBDT Circular No. 17 of 2019.
Appellant's appeal dismissed; no order as to costs; miscellaneous petitions closed.
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I
13386l
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
WEDNESDAY, THE FOURTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE
PRESENT
THE HON'BLE SRI JUSTICE P.SAM KOSHY AND
THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA
f NCOME TAX TRIBUNAL APPEAL No: 115 ot 2022
lncome TaxTribunalAppeal Under Section 260-Aof the Income Tax Act, 1961 arising outof theorder of thelncome-TaxAppellate Tribunal, Hyderabad Bench'A' Hyderabad, inl.T.A.No.t298lHydl2012,AssessmentYear2008-09, dated03-12- 2012,preferredagainst the Order of the Commissionerof lncome Tax (Appeals)-Vl, 64, l.T. Towers,A.C. Guards, Hyderabad,Appeal No.0618/10-1 1/ClT(A)-lV, dated:o1-06-2012,preferred againstthe Order of the lncome Tax Officer,Ward 9(1), Hyderabad PAN/GIRNo.ARKPK1582 Q, dated 31-12-2010.
Between:
The Commissionerof lncomeTax-Vl,Hyderabad
...Appellant
AND
Sri. K. SrinivasaReddy Proprietor, M/s Sri Sai WinesNalgonda
"'ResPondent $E Gounset for the Appellant: StB. SAPNAREDDY,SC representing SRI J.V' PRASAD, SC FOR IT DEPARTMENT
Counsel fortheRespondent:None Appeared
The Court deliveredthe following:JUDGMENT
,I'HE HON'BLE SRI JUSTICE P.SAIII KOSTT' AND
THE HON'BLE SRI JUSTICE A. LAXMI NARI\YAN,\
I.T.T.A. No. 115 of 2022
JUDGMENT:(per .Ion'bleSrrJustice:P.SAM KOSHY)
II
Heard Ms B.Sapna Reddy, learned Standing Counsr:l appearingfor the appellant.
4- In the instart appcal, tax effect is well below the monetary limit.
t
7
(
wouldbe open to the Income Tax Department to seekrevival of the appeal'
No orderas to costs'
6 Consequently,miscellaneouspetitions pending'if any' shall stand
closed.
SDI B.S. CHIRANJEEVI JOINT REGISTRAR
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DATED:04l1O12OZ3
JUDGMENT
lTTA.No.115 of 2022
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THE APPEAI. IS DISMISSED o (n w 5 \v\1,
1 issue framed by the court
Whether an Income Tax Tribunal appeal filed by the Revenue is permissible when the tax effect is below the monetary limit prescribed under Central Board of Direct Taxes Circular No. 17 of 2019.
1 provisions across 1 enactments
Commissioner of Income Tax-VI, Hyderabad
K. Srinivasa Reddy
P. Sam Koshy
A. Laxmi Narayana
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
