Itta/331/2006 Of The Commissioner Of Income Tax-Iii, Hyderabad v. M/S Singh Pultry Pvt Ltd, Opp Telephone Bhavan, Hyderabad

I [s311 ]] IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD WEDNESDAY THE TWENTY SECONO DAY OF FEBRUARYTWO THOUSAND AND TWENTYTHREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI INCOME TAX TRIBUNAL APPEAL NO: 331 OF 2006 Appeal under section 260A of the lncome Tax Act, 1961 against the orderdated 1410912005, in ITA NO.434/Hyd/2003, (Asst. Year 1999-2000) on the file [of]the lncome tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad Preferredagainst the order of the Commissioner of lncome Tax [(]Appeals) lV, Hyderabad dated 24-12-2O02, in Appeal No. 0085/DC-3(1)C|T(A)-lV/02-03 preferred against the order of the Deputy Commissioner of lncome tax,Circle 3('l ), Hyderabad dated 30-03-2002 in PAN/GlR No. S-154. Between: THE COMMISSIONER OF INCOME TAX.III, HYDERABAD ...APPELLANT AND M/S SINGH POULTRY PVT LTD, 6-'l-85/5, OPP: TELEPHONE BHAVAN, OppTelephone Bhavan, Saifabad, Hyderabad ...RESPONDENT Counsel for the Appellant: Ms. B. Sapna Reddy Counsel for the Respondents: Sri Y. RATNAKARThe Court delivered the following: JUDGMENT TII]] HO {'BLE THE EF IUSTICE UIIAI BHT I!'4N AND :LH]N'BLE SRI IIISTICEN.TUKARAMI .T.A.N1 f UD MENI[' ]. 1t\.r rl.,Honi,le tbe Cbitf Jutte UllalBhulat) Hear.l N{s I} Sapna Reddy, learned counsel frrr ]r: appellantand Mr. Y.l{atna [(ar, ]learned counscl for the respc,ncien 2. 1'his aprrerl under Section 260A of the Incor:< ['l ]rx r\cr,1961 (bricf1y, 't rc t\ct' hereinaftcr), has been preltrlcci b1, therevenue xs thc a >pcllant against the order dated 14.09 1l(X)5 passedbv the I ncon.rc ['I-ax ]Appellate Tribunal,Hyderabad lJcrcl.r'B',Hr-derabld (I'rbunal),1nI.T.A.No.434 /Hy<l/2001 firr theas ses slnent vcar [. ]999-2000 3. I-carncd c >unsel for the appeilaflt faidy subnr:ts r11rr taxeflecr rn rhis app :al is below the monetary limit for fLlinl; appcal4 (lcntral []< ard of Direct Taxes (CBDT) has iss rt'd (-ircularNo.17 ol 2()19,,lated 08.08.2019, amending the prcr-i ,,rrs (lircularNo.3 <,rf 2t)l 8, da ecl I 1.07.2018, by lurther enhancing r r( nr, lrrcr.irtIrrpits iirr filinp, a >|eals by the Incon-re Tax Departnrcr r Lrcf.rrc the I IiIIi \ Income Tax Appellate Tribunals, High Courts and Supreme Court as a measure for reducing litigation. In paragraph 2 of the saidcitcular we find that the monetary limit fb.cd tor filing an appcalbefore the High Court is Rs.1.00 crore.citcular we find that the monetary limit fb.cd tor filing an appcalbefore the High Court is Rs.1.00 crore. 5Therefore, the appeal filed by the revenue is dismissed intcrms of the aforesaid Circular No.17 of 2019, dated 08.08.2019Howcvet, if the appeal comes within the exception underparagraph 10 of Circular No.3 of 201,8, it would be open to rheIncome ['Iax ]Department to seek revival of the appeal.Income ['Iax ]Department to seek revival of the appeal. Miscellaneous applications pending, i[ any, shall stand closed J Howcver, there shall be no orcler as to costs. sal- x.snitiivAsA JOINT,-BE:GISTRARr4bSECTION /ffRUE To, '1 . The lnmme Tax Appellate Tribunal, Hyderabad [Bench-B' ][Hyderabad] 2- The Commissioner [of ][lncome Tax ][(Appeals) ][lV, Hyd'erabad'] 3- The Deputy [Commissioner ][of ][lncome ][Tax, ][Circle 3(1 ][)' ][Hyderabad ]['] 4. One CC to [Ms. Sapna Reddy, ][Advocate ][ ] 5. One [CC to SRl. ][Y. ] [Advocate ][ ] 6. Two CD [CoPies] /- HIGH COURTUBJ&NTRJDATED: 2210212t23 ORDERlTTA.No.331 of I 006 DISMISSING TH: ITTAB' <\)).1-c>J -4="l'.\J/, :'J ri-li?a,