Dismissed¶31

The Comm of Income Tax (International Taxation), Hyderabad v. K Gopi Krishna, Hyderabad

Telangana HC6 Aug 2025ITTA/278/2016

Case brief

AI extract

What is this about?

Section 260A Income Tax Act appeal by Revenue (Commissioner of Income-Tax International Taxation, Hyderabad) dismissed under CBDT Circular No.9 of 2024 dated 17.09.2024 as tax effect below Rs.2.00 crore monetary limit for High Court appeals; revival possible under exception of CBDT Circular No.5 of 2024 dated 15.03.2024; challenge to ITAT Hyderabad Bench-A order dated 26-06-2015 in ITA No.389/Hyd/2015, AY 2011-12; assessee Kolli Gopi Krishna; Telangana High Court, ITTA No.278 of 2016, decided 06-08-2025.

What did the court decide?

Paragraph 2 of CBDT Circular No.9 of 2024 dated 17.09.2024 (which amended Circular No.5 of 2024 dated 15.03.2024 enhancing monetary limits to reduce litigation) fixes the monetary limit for filing an appeal before the High Court at Rs.2.00 crore. ¶29

The Comm of Income Tax (International Taxation), Hyderabad Vs K… — Income Tax | Telangana HC (2025)

What the court decided

AI extract

Outcome

Dismissed

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Issue for consideration

Whether the Revenue's appeal under Section 260A of the Income Tax Act, 1961 should be dismissed in terms of CBDT Circular No.9 of 2024, given that the monetary limit fixed for filing an appeal before the High Court is Rs.2.00 crore and the tax effect in the instant appeal is below it.

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Court's answer

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Ratio / Principle

In the instant appeal the tax effect is well below the prescribed monetary limit.

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Key takeaways

Accordingly, the Revenue's appeal is dismissed in terms of Circular No.9 of 2024 dated 17.09.2024; however, if the appeal falls within the exception of Circular No.5 of 2024, it would be open to the Income Tax Department to seek revival; no costs; miscellaneous petitions pending, if any, stand closed.ratio¶31

Detailed headnote1 paragraphs

ITTA No.278 of 2016 (High Court for the State of Telangana at Hyderabad, 06-08-2025; P. Sam Koshy and Suddala Chalapathi Rao, JJ.; judgment per P. Sam Koshy, J.): Revenue appeal under Section 260A of the Income Tax Act, 1961 by the Commissioner of Income-Tax (International Taxation), Hyderabad, against the order dated 26-06-2015 of ITAT, Hyderabad Bench-A, in ITA No.389/Hyd/2015 for AY 2011-12 (arising from CIT(Appeals)-X order dated 09-02-2015, itself against assessment dated 29-01-2015, PAN ATMPK1883C, by ADIT (International Taxation)-1, Hyderabad). Held: per para 2 of CBDT Circular No.9 of 2024 dated 17.09.2024 (amending Circular No.5 of 2024 dated 15.03.2024), the monetary limit for Departmental appeals before the High Court is Rs.2.00 crore; the tax effect in the instant appeal is well below it; the appeal is accordingly dismissed in terms of the Circular. Liberty left to the Department to seek revival if the case falls within the exception of Circular No.5 of 2024. No costs; miscellaneous petitions, if any, closed.

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t^348s 1

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

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WEDNESDAY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND

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THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

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INCOME TAx TRIBUNAL APPEAL NO: 278 OF 2016

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Appeal under section 260,4 of the lncome Tax Act, 1961 against the order dated 26-06-2015 in lTA. No. 389/Hyd/2015 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench-A, Hyderabad, for AssessmentYear 2O112012, preferred against the order dated 09-02-2015 in ITA No. 0098/C|T(A)X12014-15 on the file of the Office of the Commissioner of lncome Tax(Appeals)X, Hyderabad, preferred against the Assessment Order dated 29-01-2015 in PAN No. ATMPK1883C on the file of the Assistant Director of lncome Tax (international Taxation)-1, Hyderabad.

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Between:

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The Commissioner of lncome-Tax (lnternational Taxation), Hyderabad.

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..APPELLANT

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AND

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Kolli Gopi Krishna, B-2-2931821N43C, Sai Surya Plot No.43C Road No.71, Jubilee Hill, Hyderabad.

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...RESPONDENT

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Counsel for the Appellant: Sri Vijhay K. Punna,

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Standing Counsel for lncome Tax Department

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Counsel for the Respondent: Sri A. V. Raghu Ram

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The Court delivered the following: JUDGMENT

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THE HONOURABLE SRI JUSTICE P.SAM^(OSHY

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AND

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THE HONOURABLE SRI JUSTICE SUDPALA CHl LAPAT}IT RAO

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INCOME'l'AX TRIBUNAL APPEAL No.278 of 2016

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.TtJDGMF],NT: Qter^{Hon bla SriJusu(eP SqntKotht)}

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I Ieard Mr. Vijhal, K. Punna. learned Senior Standin!. lounsel tbr Income 'I'ax Department appcaring on bchall'ol thc appcllant. ar I N{r. A.V. Raghu Rarn, learned counse I lbr tl-re respondent

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'lhe instant appcal under Section 260,4 olthe Incom:'fax Act, 1961, has been prc{errcd by thc l{cvenue as the appellant agai I ,t tl're order dated 26.06.2015. passed by' the Income Tax Appcllate Tribtr al, Hyderabad 'B' Bench, lJydcratiad, in I.'I'.A.No.389/llvd.'2015 fbr the As,;r ssn.rent year. 201112.

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Central Board ol Direct^'faxes (CIf DT) has issued Ci cular No.9 of 2024 dated 17.09.2024, amending rhe previous Circular Nc ,5 of 2024 dated, 15.03.2024, by fu*her enhancing the rnonetary limits for i ting appeals by the Income Tax Department before the Income Tax AppelJz.e Tribunals, High courts and Supreme court as a measure for reducing litigr'ion. In paragraph 2

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Page 2 of2

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l I l l t! IIi I I i I I I i : j !

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of the said Circular, we find that the monetary limit fixed for filing an appeal before the High Court is Rs.2.00 crore.

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In the instant appeal. the tax ellect is well below the mor.retary limit

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'l'herefore, the appeal filed by the Revenue is dismissed in terms of the aforesaid Circular No.9 of 2024 dated 17.09.2024. However, if the appeal comes within the exception of Circular No.5 of 2024, it would be open to the Income Tax Department to scek revival of the appeal. No costs.

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