Dismissed

Prl Commr of Income Tax [Tds] Hyderabad v. M/S Hcc-Meil-Ncc-Wpil [Jv] Hyderabad

Telangana HC21 Apr 2025ITTA/209/2015

Case brief

AI extract

What is this about?

The High Court dismissed the Income Tax Tribunal appeal filed by the Revenue. The court observed that the tax effect was below the monetary limit fixed under Circular No. 9 of 2024, rendering the appeal inadmissible in terms of the circular.

What did the court decide?

The appeal was dismissed in terms of Circular No. 9 of 2024 dated 17.09.2024.

Prl Commr of Income Tax [Tds] Hyderabad Vs M/S… — Income Tax | Telangana HC (2025)

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tN THE^{HIGHCOURT FOR THE STATE OF TELANGANA AT HYDERABAD} MONDAY,THE '.'-^{TWENTY FIRST DAY.OF APRIL} T,VO TTTOUSAND^{AND TWENTY FIVE}

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PRESENT

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THE HONOURABLE^{SRI JUSTICEP'SAM KOSHY} THE HoNouRABLE^sRl 'rusrt&^{NARSING RAoNANDIKoNDA}

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NAL APPE^{AL NO:209 0} F 2015 INCO^{ME TAX TRIBU}

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lncome^{Tax Tribunal Appeal under Sectio-n^.260of the lncomeTax} Act,1961,^{asgrievedbv ir]" cjti";"t"0'io ol-2015' of the lncome Tax} Aooellate^Tribunal, ;=;;"^{i"" i r'n No asa Hvdt2o14' for the} Assessment^{year zorcliiii]on'irt" tile. of the lncbme Tax Appellate} ?ffi;;i^{i;dliauao Bench-A'HYderabad}

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Between:

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Principal^{Commissioner of lncome Tax [TDS]' l'T Towers'A C'Guards'} Hyderabad.

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...APPELLANT

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AND

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M/S HCC-MEIL-NCC-WPIL^{tJVl S-2' Technocrat lndustrial Estates} Balanagar,^HYderabad

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.,.RESPONDENT

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Counsel^{for the Appellant:MS' K' MAMATA-CI{OUDARY'SENIOR STANDING} couNSEL^{FORtNcoMEriri"riei;riii-r,iex'r'xepntseNieoev sRl A. RAMA} KRISHNA^{REDDY, stanafrgLounselfor lncome Tax Department'}

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Gounsel^{for the ResPondent}

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: SRI A.^{V. RAGHU RAM}

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The Court^{madethe following} : JUDGMENT

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TH E oN'BLE SRIJ USTICE P. SAM Kos HY AND T N'B L s U T A K D c T T B

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E o 2 0

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J UD G N (per the Honbte Sri Justice p. Sam Koshy)

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Heard Mr. A. Rama Krishna Reddy, Iearned Standing Counsel for Income Tax Department appearing on behalf of the appellant, and, Mr. A.V. Raghu Ram, learned counsel for the respondent.

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2' The instant appear under section 2604 of the Income Tax Act, 1961, has been preferred by the Revenue as the appellant against the order dated 13'01'2015' passed by the Income Tax Apperate Tribunar, Hyderabad^,,A,, Bench, Hyderabad, in I.T.A.No.3 33/Hyd/2OtC for the Assessment yeai 2010_1 1.

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3' central Board of Direct raxes (.BDT) has issued circular No.9 of 2024 dated 17.Og.2024, amending the previous Circular No.5 of 2024 dated 15'03'2024, by further enhancing the monetary limits for firing appeals by the Income Tax Department before the Income Tax Appe'ate Tribunars' High courts and supreme court as a measure for reducing ritigation' In paragraph 2 0f the said circurar, we find that the

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monetary limit^{fixed for filing anappealbefore the High Court is} Rs.2.00 crore.

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4 In the instant^{appeal, tax effect is well below the monetary limit'}

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Therefore,^{the appeal filed by the Revenue is dismissedin terms} of the aforesaid^{CircularNo.9 of 2024, dated 77'09'2024'However' if} the appeal comes^{within the exception of Circular No'5 of 2024' it} would^pe open^{to the Income Tax Departmentto seek revival of the} a ppea l.

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6 As a sequel,^{miscellaneousapplicationspending if any' shall}

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stand closed.^{However, thereshall be no order as to costs.}

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sD/- A.V.S.S.C^{.S.M. SARMA} OINT REGISTRAR

//TRUE COPY//

SECTION^OFFICER

To,

The^{lncomeTax Appellate Tribunal' Hyderabad Bench-A'} HYderabad.

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'38'rRBItIo'aT*UAMtHiB?HRATil'=-'ittoJLZIANDNG

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One^{CC to SRIA'RAMA KRISHNAREDDY(SC FOR lT)}

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One CC^{to SRI A'V' RAGHU RAM Advocate[OPUC]}

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Two^{CD CoPies} pcsd/gh

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HIGH COURT

DATED:21 tO4lZOzS

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JUDGMENT

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ITTA.No.209 of 2O1S

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DISMISSING THE INCOME TAX TRIBUNAL APPEAL

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4-{4 K*

Prl Commr of Income Tax [Tds] Hyderabad v. M/S Hcc-Meil-Ncc-Wpil [Jv] Hyderabad

Case brief

What is this about?

What did the court decide?

Prl Commr of Income Tax [Tds] Hyderabad v. M/S Hcc-Meil-Ncc-Wpil [Jv] Hyderabad

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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