Itta/201/2014 Of The Commr Of Income Tax I, Hyderabad v. Ayyappa Infra Projects Pvt Ltd., Hyderabad

134471 IN THE HIGH COURTFOR THE STATE OF TELANGANAAT HYDERABAD TUESDAY, THE EIGHTEENTH DAYOF MARCHTWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHYANDTHE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDAINCOME TAX TRIBUNAL APPEALO:201 OF 2O'14OF 2O'142O'14 O:201 OF 2O'14OF 2O'142O'14 Appeal filed under section 60 A of the rncorne Tax Act-l961 against orderdated.30-08-2013 in rrA No.1932tHydt2010 for A.y. 2oog-to on the fire of thelncome Tax Appellate Tribunal, Hyderabad Bench [,A, ]Hyderabad. Between The Commissioner of lncome Tax l, Hyderabad ...AppellanURespondent ANDAyyappa lnfra Projects Pvt Ltd.,Flat No.306, Om Sai Nilayam St., No.8,Habsiguda, Hyderabad....RespondenUAppellant Counsel for the Appellant: Ms. B. Sapna Reddy, Junior Standing Counselrepresenting Mr. J.V. Prasad (Senior Standing Counsel for lncome Tax)Counsel for the Respondent: Sri Ch. pushyam KiranThe Court delivered the following: JUDGMENT TIIE HONOURABLE [P.SAM ] ANDTIIE HONOURABLE NANDIKONDA ITTA No.2[01 ]0F [2014] Jt,DGMENT[(per ][Hon'ble ][Sri ][Justice ][P.Sam ][Koshy)] Heard Ms. [B.Sapna ][Reddy, ][leamed ][Junior ][Standing]Counsel representing [Mr' ][J.V'Prasad, ][leamed Senior ][Standing]iounsel for [the ][Income Tax Department ][lor ][the ][appellant' ][Perused]the record. 2This appeat [under Section ][260,4. ][of ][the Income ][Tax Act']1961, has [been preferred ][by ][the ][Revenue ][as ][the ][appellant]the [order ][dated ][30'08 ][2013 ][passed ][by ][the ][Income ][Tax]against Appellate Tribunal, [Hyderabad ][Bench ]['A" ][Hyderabad' ][in]I.T.A.No.1832 [ft1ydl20l2 ][fbr ][the ][Asscssment ][Year 2009-10'] 3. Central Board [ol ][Direct ][Taxes ][(CBDT) ][has issued ][Circular]No.9 of 2024 [dated ][17.09.2024, ][amending ][the ][previous Circular]No.5of2024datedl5.03.2024,byturtherenhancingthemonetarylimits for [frling ][appeals ][by ][the ][lncorne ][Tax ][Department before ][the]Income [Tax Appellate ][l'ribunals, ][High ][Courts and ][Supreme ][Court] f( as a measure for reducing litigation. In paragraph 2 of the saidCircular, we find that the monetary limit fixed for filing an appealbefore the High Court is Rs.2.00 crore.Circular, we find that the monetary limit fixed for filing an appealbefore the High Court is Rs.2.00 crore. 4In the instant appeal, tax effect is well below the monetarylimit.limit. 5. Therefore, the appeal filed by the Depaxtment is dismissed interms of the aforesaid Circular No.9 of 2024 dated l7.Og.2I24t.However, if the appeal comes within the exception of CircularNo.5 of 2024, i would be open to the Income Tax Department toseek revival olthe appeal. There shall be no order as to costs. 6. Consequently, miscellaneous petitions pending, if any, shall stand closed . K. SRINIVASA RAO. SECTION OFFICER //TRUE COPY// To,4. 2. 3 'l . One CC to Sri Ch. The One CC lwo CD Copieslncome to Mr. Tax J.V. prasad Appellate pushyam (Senior Tribunal, Kiran, Advocat"e6trnAingHyderaCounselbad loPUclBench 'A' for lncome Tax)[OpUC]Hyderabad. Kam/PSL t/ HIGH COURT DATED:1810312025 JUDGMENTlTTA.No.201 of 2014 DISMISSING OFTHE APPEAL2I/././ i\,<ck-'1rcri, )1I TUE MI* D6Sl,nr l rrlt^;.--