Dy. Commissioner of Income Tax , Circle-2(1), Hyderabad v. Subramanyam Reddy Borra , Hyderabad

ITA 2015/Hyd/2018 | 2013-2014
Pronouncement Date: 13-11-2019 | Result: Dismissed

Appeal Details

RSA Number 201522514 RSA 2018
Assessee PAN AABCA7422Q
Bench Hyderabad
Appeal Number ITA 2015/Hyd/2018
Duration Of Justice 1 year(s) 1 month(s) 5 day(s)
Appellant Dy. Commissioner of Income Tax , Circle-2(1), Hyderabad
Respondent Subramanyam Reddy Borra , Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 13-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB-B
Tribunal Order Date 13-11-2019
Last Hearing Date 17-07-2019
First Hearing Date 23-01-2020
Assessment Year 2013-2014
Appeal Filed On 08-10-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ES A HYDERABAD BEFORE SMT. P. MADHAVI DEVI JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER I TA NO. ASST. YEAR APPELLANT RESPONDENT 20 1 5 /HYD/1 7 20 06 - 07 THE ASST. COMMISSIONER OF INCOME TAX CIRCLE - 8(1) HYDERABAD M/S. AVON ORGANICS LTD. HYDERABAD [PAN: AA BC A 7422Q ] 731/HYD/19 2011 - 12 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 11(1) HYDERABAD SRINIVAS VADDEPALLY HYDERABAD [PAN: AAIPV1226H] 2227/HYD/18 2015 - 16 THE INCOME TAX OFFICER WARD - 1 ANANTAPUR SRI SYED MOHAMMAD ELIAS PROP: M/S.SYED JEWELS ANANTAPUR [PAN: AAFPE7798A] FOR R E VENUE : SHRI S UKU S RINIVAS D R FOR ASSESSEE : NONE DATE OF HEARING : 13 - 1 1 - 201 9 DATE OF PRONOUNCEMENT : 13 - 1 1 - 201 9 O R D E R PER BENCH : TH E S E APPEAL S FILED BY THE REVENUE ARE DIRECTED AGAINST DIFFERENT ORDER S OF THE COMMISSIONER OF INCOME TAX(APPEALS) - HYDERABAD AND KURNOOL RELATING TO DIFFERENT ASSESSEES FOR THE RESPECTIVE ASSESSMENT YEARS . SINCE ALL THESE APPEALS ARE ITA NOS. 2015/HYD/2017 731/HYD/2019 & 2227/HYD/2018 : - 2 - : PERTAINING TO TAX EFFECT LESS THAN RS.50 LAKHS WE HEREBY DISPOSE - OF ALL THE APPEALS BY PASSING A CONSOLIDATED ORDER. 2 . AT THE TIME OF HEARING IT HAS BEEN BROUGHT TO OUR NOTICE THAT AS PER THE CBDT CIRCULARS NO.03/2018 DATED 11 - 07 - 2018 AND CIRCULAR NO.17 OF 2019 DATED 8 TH AUGUST 2019 THE TAX LIMIT FOR FILING OF APPEAL BY THE REVENUE BEFORE THE TRIBUNAL HAS BEEN FIXED AT RS.50 LAKHS. 3 . AFTER HEARING LD.DR AND PERUSING THE RECORDS AS PLACED BEFORE US WE F I ND THAT THE SE APPEAL S ARE COVERED BY THE AFORESAID CIRCULAR AND THEREFORE NOT MAINTAINABLE S INCE THE TAX EFFECT IN TH E S E APPEALS IS LESS THAN RS.50 LAKHS AND APPARENTLY THE CASES ARE NOT COVERED BY ANY OF THE EXCEPTIONS IN THE CIRCULAR . WE THEREFORE DISMISS ALL THE SE APPEALS ON ACCOUNT OF LOW TAX EFFECT. HOWEVER THE REVENUE IS AT LIBERTY TO SEEK RECALL OF THE ORDER IF ALL OR ANY OF TH E S E CASE S ARE FOUND TO BE FALLING WITHIN THE EXCEPTIONS MENTIONED IN THE CIRCULARS CITED ABOVE. 4 . IN THE RESULT ALL THE APPEAL S FILED BY RE VENUE ARE DISMISSED. ORDER PRONOUNCED IN THE O PEN C OURT ON 13 TH NOVEM BER 201 9 SD/ - SD/ - ( P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED 13 TH NOVEM BER 2 01 9 TNMM ITA NOS. 2015/HYD/2017 731/HYD/2019 & 2227/HYD/2018 : - 3 - : COPY TO : 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1(1) HYDERABAD. 2. THE ASST.COMMISSIONER OF INCOME TAX CIRCLE - 8(1) HYDERABAD. 3. THE INCOME TAX OFFICER WARD - 1 ANANTAPUR. 4 . M/S.AVON ORGANICS LTD. 6 - 3 - 347/17/5 DWARAKAPURI COLONY PUNJAGUTTA HYDERABAD. 5 . SHRI SRINIVAS VADDEPALLY H.NO.5 - 4 - 58/20 GAYATHRI NAGAR KUKATPALLY HYDERABAD. 6 . SHRI SYED MOHAMMAD ELIAS PROP: M/S.SYED JEWELS 23/98 GANDHI BAZAAR OLD TOWN ANANTAPUR. 7 . CIT (APPEALS) - 9 HYDERABAD. 8 . CIT (APPEALS) - 5 HYDERABAD. 9 . CIT (APPEALS) - KURNOOL. 10 . PR.CIT - 2 HYDERABAD. 11 . PR.CIT - 5 HYDERABAD. 12 . PR.CIT - KURNOOL. 13 . D.R. ITAT HYDERABAD. 14 . GUARD FILE.