Itta/341/2008 Of Director Of Income Tax [Exemptions] v. Exhibition Society

IN THE HIGH AT HYDERABAD WEDNESDAY, ..__TWO THOUSAND PRESENT THE HON'BLE [JUSTICE P.SAM KOSHY] AND THE HON'BLE INCOME [:3][41 ][0F ][2008] lncome Tax [Tribunal Appeal Under Section ][260-4 ][of ][the ][lncome ][Tax ][Act' ][1961]the [order ][of ][the ][lncome ][Tax ][Appellate ][Tribunat' ][Hyderabad ][Bench'A ]"against Hyderabad [in ][ITA No.1001/Hyd/05' ][for ][assessment ][Year ][1999-2000 ][dated ][18-10-]200TpreferredagainsttheOrderoftheCommissioneroflncomeTax(Appeals)-l'Hyderabad, [Appeal ][No'0088'0087'0085'0084/ADIT(E)-1'HYD/ClT(A)-1l04-0s]daled:27 [-06-2005, ][preferred ][against ][the ][Order ][of ][the ][Assistant Director ][of ][lncome]Tax(E), Hyderabad, [PAN/GlR ][No ][ /E-03 ][dated ][31-03-2005'] Between: Director of [lncome ][Tax (Exemptions)' ][Hyderabad]ANDExhibition [Society, Exhibition ][grounds' ] [J-Road' ][Hyderabad] ...APPELLANT ...RESPONDENT Counsel for [the ][Appellant: ] [V'R'BADRI]Counsel [for ][the Respondent: ] [C'P' ] The Court delivered [the ][following: ] THT] HON'BLE SRI JUSTICE P.SAM KOSEY AND THE HON'BI,D SRI JUSTICE LAXMI NARAYANA ALISiHETTY I.T.T A. No 341 of 2008 JU_DGI4EI'IT; fre r I!(.r t)t.. Sri Jusut:e p.SAM KOSHy) He ard lear;red counscl ibr the allpeiiitn L lncl learnedcounsel lor the rc lpondcntallpeiiitn L lncl learnedcounsel lor the rc lpondcnt 2. This appeerJ unde r Sectio n 260A of rhe In :onrc Tax Act.i96 I has , been prelcrrccl 1,_r-r Lhc Rcr:r:rrrrcas thC appellantagalnst thc ord,:r clt. 13. I O.2(-)()./ passeC b-v ihr. Irrcome TerxAppcllate Triblur:rl, IJyclernl:arl Bcr.rch ,A,. Il Cr,.rabad. inITA. No. 100 i /Hyci/0S lor thc assossnlent _r.car I 999 2CrO0, 3. Ccntral Roarr.j ol l)irect .la.xcs (CBDT) has is;r,reC Circulari(o. l7 o1 2Ol9 dr.0g.OB.2Oi9, arncnriing the prcvrc,r:s CrrcuiarNo.3 of 20lB dt. ll.O7.2O1g. bv fLrrrhcr. cnha.ncing .,hc moneta$,limits lbr liling appe als bv the Inr:rnrc Tax Departme r t belore theIncome Tax Appe.llale Tribrrnals. I.Iig.,hCour rls iu-r,1 SupremeCourt as a measllrc for redrrcine ltrigationIn paragr.a p,-r 2 ol thesaid Circrrlar, lr,e Iir rJ that thr,_ rnoncLarv limit fixed for ltling anappeal belorc the Fliiih Court is lts. LOO c;-ore. I I; I i I In the [instant ][appeal' ][ta'x ][cifcct ][is ][ri'eli ][belo\\ the motlctarl] 4limit 5. Therefore, [thc ][appcal ][frlcd ][1-lr ][the ][Dcpartment ][is ][dismissed]in terms [of ][the ][aforesaid ][Circutar ][No' ][17 ][of ][20l9 ][dt'08 ][08 ][2019']However, [if ][the ][appeal ][c<>mes ][u ][ithin the ][exception ][under]paragraph [10 ][of Circular ][No ][3 ][ol ][2018' ][it ][rvot-tlcl ][be ][open ][to ][the]IncomeTaxDepartmentLoseekrcr-ir,aloltheappeal.Noorder as to [costs] 6. Consequentlv, [miscellat-rcous ][petitiol-Is ][pendirrg' ][if ][any'] shall stand [closed] sd/-B [s.;l'EAU+EnEAvJ]sectilR [orrrcen] //TRUE To,, [Hyderabad.(with] l.ThelncomeTaxAppellateTribunal'HyderabadBench.A'records, [if ][any)]records, [if ][any)] 2. The [Commissioner ][of ][lncome ][Tax (Appeals)-l' ][Hyderabad] 3. The [Assistant ][Director ][of ][lncome ][Tax(E)' Hyderabad'] 4. One [to ] [R'BADRI' ][Advocate ][ 5. One [to SRI ] [RANiIASWAMI' Advocate ] 6. Two [CD CoPies] kam -\,P HIGH COURT PSK,J & LNA,J DATED:1610812023 JUDGMENT ITTA.No.341 of 2008 DISMISSING OFTHE I.T.T.A e) -- :'\Ii , [15 ][stt]l',,\ 9,.\-*..:a,\...nT,-'i;1--=1-: -;::