Commissioner of Income Tax-II, Hyderabad. V. M/s. Intergraph India Limited

ITTA/799/2006

AI Insights

The case involves an appeal by the Commissioner of Income Tax-ll, Hyderabad against M/s. Intergraph India Limited concerning an order from the Income Tax Appellate Tribunal, Hyderabad. The appeal was related to the assessment year 1999-2000 and challenged the decision made by the Deputy Commissioner of Income Tax, Circle-2(1), Hyderabad. The primary legal issue was whether the appeal should proceed given the monetary limits set for litigation by the Income Tax Department to reduce unnecessary legal disputes. The court dismissed the appeal based on the monetary threshold, emphasizing the need to adhere to the revised guidelines aimed at minimizing litigation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 685859 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 09-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S RAVI
• Assessee Lawyers: K MAMATA
• Keywords: Appeal; Income Tax; Litigation reduction; Monetary limit
• Section: 260A

Judgement Text

"p[ 3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE NINTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA INCOME TAX TRIBU NAL APPEAL No: 799 OF 2006 lncome Tax Tribunal Appdal Under Section 2604 of the lncome Tax Act, 1961 arising out of the order of the lncome-Tax Appellate Tribunal, Hyderabad Bench 'B'Hyderabad, in ITA No.721lHydl lO2, for Assessment Year 1999-2000 dated 30-08-2005 preferred against the order of the commissioner of lncome Tax , (Appeals-lll), Hyderabad, Appeal No. 3451DCff.2(1)lClT(A)-lll/02-03, dated:27-05- 2002, prelerred against the Order of the Deputy Commissioner of lncome Tax, Circle-2(1), Hyderabad, P.A.N / G.l.R No. AAC|7746L / l-85, dated 20-02-2002. Between: Commissioner of lncome Tax-ll, Hyderabad. ...APPELLANT AND M/s. lntergraph lndia Limited, 1-8-446 & 447, S.P.Road, Secunderabad ...RESPONDENT counsel for the Appellant: SRI K. MAMATA, Learned senior standing counsel for lncome Tax DePartment Counsel for the Respondent: SRI S' RAVI The Court delivered the fotlowing: JUDGMENT Heard Ms. K for the appellant. THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA I.T.T.A. No.799 of 2006 JUDGMENT : 4, e r H o n' b t e - t |, t Ll st x.e p. SAM KO S H y ) Mamzrtha, learned Senior Standing Counsel appearing 2 Tiris appeal under Section 260A of the Income Tax Act, been prefcrred by the dt.30.08.2Ot)5 passed bv 1999-2000 Rcvenue as the thc Incornc Ta-x appellant against Appellate Tribu nzrl, 196 1. has the order [lyderabad Bench 'B', Hyderabarr, rn LT.A.No.72r /Hyd/2002 ror rhe Assessmenr year 3. central Board of r)rrcct Taxes (cBDT) has issuecr cirr:ular No. r 7 of 2019 dt.08.08.20.19, amending the previous Circula-r No.3 of 201g dt.t1.07.20 I8, bv furtlter cnhancrng ttrc monetary limits for filing appeals b1' the Incorne Tar ))r.partment beforc thc Incorne Tax Appellate Tribunals. High Courts and Suprerne Court as a measure for reducing litigation. In paragraph 2 of thc said Circular, we find that the monetary limit fixed for filing an appeal belore tl,rc Hrgh C(,urt is Rs.1.OO crore. 4. Irr the instartr appcai, tax ellect is well belou, the monetarl, lirnit. 5. Therefore, tJre appcal lrlscl by the l)cpartment is clisrnissed in tr:rms of I{ower t_.r if thc appe:al the aforcsaid Circulirr No. t7 of 20 l9 dt.Og.O8.20 t q comcs wrthin tlre er<:e ptit_rn uDdcr ;.,aragraph l0 o1- Circrrlar No.3 of 2O ig. rt 2 would be open to the Income Ta_x Department to seek revival of the appeal No order as to costs, Consequenfly, miscellaneous petitions pending, if any, shall stand closed 6 //TRUE COPYII sd/-M'r'/f;'A.\"iltffi^=F c& SECTION OFFICER To, P^s\" 1 2 a J 4. The Income-Tax Appellate Tribunal, Hyderabad Bench , B, Hyderabad. The Commissioner of lncon The Deputy comri..ionu,. ne Tax ' (Appeals-lll)' Hyderabad' *ffi :?,.r*ft #^,^;'.::,;lli.\",'\"\";1il;I11,. jTj,,, One CC to SRt S. RAV|, Advocate [OPUC] f) Two CD Copies kam '.- 'r:- :.: HIGH COURT DATED: 09/08'/2023 JUDGMENT ITTA.No.799 of 2006 ITTA IS DISMISSED '. =LA r,, ' '{ '--& =ss ;J-f l' r) t o L,.i F v ( . atb * ;,).: ,4*1* "