COMMISSIONER OF INCOME TAX -II, HYD V. HERITAGE FOODS (I) LTD., HYD

ITTA/107/2013

AI Insights

The case involves an appeal by the Commissioner of Income Tax -ll, Hyderabad against Heritage Foods (I) Ltd., concerning an order passed by the Income Tax Appellate Tribunal, Hyderabad. The appeal was related to the assessment year 1998-1999. The primary legal issue was whether the appeal should proceed given the monetary limits set for litigation by the CBDT to reduce unnecessary legal disputes. The court's decision to dismiss the appeal was based on the fact that the tax effect was below the prescribed monetary limit, as outlined in the recent CBDT circular aimed at reducing litigation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 697352 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 03-03-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: KATRAGADDA GOPAL CHOUDARY
• Assessee Lawyers: BOKARO SAPNA REDDY
• Keywords: Appeal; CBDT Circular; Income Tax; Monetary limit
• Section: 260A

Judgement Text

"13447 | IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY, THE THIRD DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA ]NCOME TAX TRIBUNAL APPEAL NO: 107 OF 2013 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,1961 against the Order dated 26.08.2011 passed in ITA No.20lHydl2O02 for the Assessment Year 1998-1999 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad preferred against the Order dated 21 .09.2006 passed in ITA No.016,017,018lDC-2(2yClT{A)-lll/2006-07 on the file of the Commissioner of lncome Tax (Appeals)-lll, Hyderabad preferred against the Order dated 22.02.2001 passed in PAN/GIR.No H-9 on the file of the Assistant Commissioner of lncome Tax, Circle - 2(2), Hyderabad . Between: Commissioner of lncome Tax -ll, Hyderabad. ...Appellant AND Heritage Foods (l) Ltd., HYD, 6-5-54.1/e Panjagutta, Hyderabad. ...Respondent Counsel for the Appellant : Ms. Bokaro Sapna Reddy, Sc for lncome Tax i Counsel for the Respondent : Sri Katragadda Gopal Choudary The Court delivered the following: Judgment THE HON'BLE SRI J-USTICE P.SAM KOSHY AN' - I THE HON'BLE SRI WSTICE NARSING RAO NANDIKONDA INcoME TAx TRIBT NAL APPEAL No.1O7 OF 2013 iTUDGMENT: (per Hon'ble Sn Justice P.Sam Koihg) Heard Ms.Bokaro Sapna Reddy, learned Standing Counsel for Income Tax, appearing on behalf of the appellant. 2. The instant appeal under Section 260A of the Income Tax Act, 196 1, has been preferred by the Revenue as the appellant against the order dated 26.08.2011 passed by the Income Tax Appellate Tribunal, Hyderabad \"A\" Bench, Hyderabad, in I.T.A.No.2O/Hyd/2OO2 for the Assessment Year l99B-99. 3. Central Board of Direct Taxes (CBDT) has issued Circular No.9 of 2024 dated 17.O9.2024, amending tJre previous Circular No.5 of 2024 dated 15.O3.2O24, by further enhancing the monetar5r limits for filing appeals by the [ncome Tax Department before the Income Tax Appellate Tribunals, High Courts and Supreme Court as a measure for reducing litigation. In paragraph 2 of the said Circular, we l-rnd that the monetary limit fixed for frling an appeal before the High Court is Rs.2.0O crore. Page 2 of 3 4 In the instant appeal, tax effect is well below the monetary limit. , l 5' Therefore, the appea,l filed by the Revenue is dismissed in terms of the aforesaid Ctcular No.9 of 2.,24 d,ated lT.Og.2O24. However, if the appeal comes within the exception of Circular No.S of 2024, it would be open to the Income Tax Department to seek revivar of the appeal. No costs. 6 As a sequel, miscellaneous applications pending if any shall stand closed. sd/- K. SRlNlvA A RAO //TRUE COPY// JOINT RE STRAR SECTION OFFICER To, ADK/DL 1. The lncome Tax Appellate Tribunal' Hyderabad Bench 'A\" Hyderabad ; il; ffi;ir.ion\"i br lncome Tax (Appeals)-lll Hvderabad i ii,\" n.tili\"ni commissioneiot tncbml r\"x' circle - 2(2)' Hvderabad +. o\"\" cC to SRI S R ASHOK, Advocate toPqcl- - -. ;. il; & i; aRi xnrnncnrjijn dopnicnouDARY' Advocate [oPUC] 6 Two CD CoPies l I I I I ; I I HIGH COURT DATED:0310312025 JUDGMENT lTTA.No.107 of 2013 DISMISSING THE ITTA WITHOUT COSTS , 0 I ( 1HE SI4 16: 2 6 npn zlzs l ): , .Ots,:n T Crr il1 ) "