Dismissed

Director of Income Tax [Exemptions] v. Exhibition Society

Telangana HC16 Aug 2023ITTA/341/2008

Case brief

AI extract

What is this about?

The High Court held that since the tax effect in the appeal fell below the monetary limit fixed under CBDT Circular No. 17 of 2019, the appeal filed by the Department was dismissed. The respondent may seek revival if exceptions in Circular No. 3 of 2018 apply.

What did the court decide?

Appellants' (Department's) appeal dismissed as it did not fall within the monetary limit prescribed by Circular No. 17 of 2019.

Director of Income Tax [Exemptions] Vs Exhibition Society — Income Tax | Telangana HC (2023)

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[³³⁶⁶ ]

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IN THE HIGH^{COURT FOR THESTATEOF TELANGANA} AT HYDERABAD

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WEDNESDAY, ..__TWO^{THE SIXTEENTH DAY OF AU-GUST} THOUSAND^{AND TWENTY THREE}

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PRESENT

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THE HON'BLE^{SRI JUSTICE P.SAM KOSHY}

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AND

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THE HON'BLE^{SRI JUSTICE LAXMI NARAYANA ALISHETTY}

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INCOME^{TAXTRIBUNAL APPEAL NO:341 0F 2008}

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lncome Tax^{Tribunal Appeal Under Section260-4 of the lncomeTax Act' 1961} " against the^{order of the lncomeTax AppellateTribunat' HyderabadBench'A} Hyderabad^{in ITA No.1001/Hyd/05'for assessmentYear1999-2000dated18-10-} 200TpreferredagainsttheOrderoftheCommissioneroflncomeTax(Appeals)-l' Hyderabad,^{AppealNo'0088'0087'0085'0084/ADIT(E)-1'HYD/ClT(A)-1l04-0s} daled:27^{-06-2005,preferredagainst the Order of the Assistant Directorof lncome} Tax(E), Hyderabad,^{PAN/GlRNo AAATE1345E/E-03dated31-03-2005'}

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Between:

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Director of^{lncomeTax (Exemptions)'Hyderabad}

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...APPELLANT

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AND

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Exhibition^{Society, Exhibitiongrounds'M J-Road'Hyderabad}

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...RESPONDENT

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Counsel for^{the Appellant: SRI V'R'BADRI}

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Counsel^{for the Respondent:SRI C'P' RAMASWAMI}

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The Court delivered^{the following:JUDGMENT}

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THT] HON'BLE SRI JUSTICE P.SAM KOSEY

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AND

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THE HON'BI,D SRI JUSTICE LAXMI NARAYANA ALISiHETTY

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I.T.T A. No 341 of 2008

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JU_DGI4EI'IT; fre r I!(.r t)t.. Sri Jusut:e p.SAM KOSHy)

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He ard lear;red counscl ibr the allpeiiitn L lncl learned counsel lor the rc lpondcnt

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This appeerJ unde r Sectio n 260A of rhe In :onrc Tax Act. i96 I , has been prelcrrccl 1,_r-r Lhc Rcr:r:rrrrc as thC appellant agalnst thc ord,:r clt. 13. I O.2(-)()./ passeC b-v ihr. Irrcome Terx Appcllate Triblur:rl, IJyclernl:arl Bcr.rch ,A,. Il Cr,.rabad. in ITA. No. 100 i /Hyci/0S lor thc assossnlent _r.car I 999 2CrO0,

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Ccntral Roarr.j ol l)irect .la.xcs (CBDT) has is;r,reC Circular i(o. l7 o1 2Ol9 dr.0g.OB.2Oi9, arncnriing the prcvrc,r:s Crrcuiar No.3 of 20lB dt. ll.O7.2O1g. bv fLrrrhcr. cnha.ncing .,hc moneta$, limits lbr liling appe als bv the Inr:rnrc Tax Departme r t belore the Income Tax Appe.llale Tribrrnals. I.Iig.,h Cour rls iu-r,1 Supreme Court as a measllrc for redrrcine ltrigation In paragr.a p,-r 2 ol the said Circrrlar, lr,e Iir rJ that thr,_ rnoncLarv limit fixed for ltling an appeal belorc the Fliiih Court is lts. LOO c;-ore.

I l I ;

4 In the^{instantappeal' ta'x cifcct is ri'eli belo\ the motlctarl}

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limit

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Therefore,^{thc appcalfrlcd 1-lr the Dcpartment is dismissed} in terms^{of the aforesaid Circutar No' 17 of 20l9 dt'08 08 2019'} However,^{ifthe appealc<>mes u ithin the exception under} paragraph^{10 of CircularNo 3 ol 2018' it rvot-tlcl be opento the} IncomeTaxDepartmentLoseekrcr-ir,aloltheappeal.Noorder

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as to^costs

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Consequentlv,^{miscellat-rcouspetitiol-Is pendirrg' ifany'} shall stand^closed

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sd/-B^{s.;l'EAU+EnEAvJ} //TRUE^COPY// sectilR^orrrcen

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To,

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l.ThelncomeTaxAppellateTribunal'HyderabadBench.A' records,^{if any)}

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The^{Commissionerof lncomeTax (Appeals)-l'Hyderabad}

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The^{AssistantDirectorof lncomeTax(E)' Hyderabad'}

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,^{Hyderabad.(with}

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One^{CC to SRI V R'BADRI' Advocate [OPUCI}

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One^{CC to SRI C P RANiIASWAMI' Advocate IOPUCI}

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Two^{CD CoPies}

kam -,P

HIGH COURT

PSK,J & LNA,J

DATED:1610812023

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JUDGMENT

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ITTA.No.341 of 2008

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DISMISSING OF THE I.T.T.A

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Director of Income Tax [Exemptions] v. Exhibition Society

Case brief

What is this about?

What did the court decide?

Director of Income Tax [Exemptions] v. Exhibition Society

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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