Appeal Details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 5909 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 9 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
13-11-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB-A
Assessment Year
2013-2014
Appeal Filed On
04-07-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ES A , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I TA NO. ASST. YEAR APPELLANT RESPONDENT 1 0 7 9 /HYD/19 201 3 - 1 4 (QUARTER - 1) DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION - 2, HYDERABAD M/S. PRAG DISTILLERY PRIVATE LIMITED, HYDERABAD [PAN: AA DCP7665A ] 1 10 4 /HYD/19 201 3 - 1 4 (QUARTER - 2) 1 1 0 5 /HYD/19 2013 - 14 (QUARTER - 3) 1 10 6 /HYD/19 201 3 - 1 4 (QUARTER - 4) FOR R E VENUE : SHRI S UKU S RINIVAS , D R FOR ASSESSEE : NONE DATE OF HEARING : 13 - 1 1 - 201 9 DATE OF PRONOUNCEMENT : 13 - 1 1 - 201 9 O R D E R PER BENCH : TH E S E APPEAL S FILED BY THE REVENUE ARE DIRECTED AGAINST THE ORDER S OF THE COMMISSIONER OF INCOME TAX(APPEALS) - 8 , HYDERABAD. CONDONATION OF DELAY: 2. T H E APPEAL OF REVENUE IN ITA NO.1079/HYD/2019 HAS BEEN FILED WITH A DELAY OF ONE DAY AND ALL THE REMAINING APPEALS HAVE BEEN FILED WITH A DELAY OF THREE DAYS . REVENUE HAS FILED A FFIDAVIT S , SEEKING CONDONATION OF DELAY IN FILING THE APPEAL S . M/S. PRAG DISTILLERY PRIVATE LIMITED : - 2 - : 2.1. CONSIDERING THE PETITION S FOR CONDONATION OF DELAY FILED BY THE REVENUE AND BEING SATISFIED WITH THE REASONABLE CAUSE FOR THE DELAY, WE HEREBY CONDONE THE DELAY IN FILING THE APPEAL S AND PROCEED TO HEAR THE APPEALS. 3 . AT THE TIME OF HEARING, IT HAS BEEN BROUGHT TO OUR NOTICE THAT AS PER THE CBDT CIRCULARS NO.03/2018 DATED 11 - 07 - 2018 AND CIRCULAR NO.17 OF 2019 DATED 8 TH AUGUST, 2019, THE TAX LIMIT FOR FILING OF APPEAL BY THE REVENUE BEFORE THE TRIBUNAL HAS BEEN FIXED AT RS.50 LAKHS. 4 . AFTER HEARING LD.DR AND PERUSING THE RECORDS AS PLACED BEFORE US, WE FIND THAT THESE AP PEALS ARE COVERED BY THE AFORESAID CIRCULAR AND THEREFORE, NOT MAINTAINABLE, SINCE THE TAX EFFECT IN THESE APPEALS IS LESS THAN RS.50 LAKHS AND APPARENTLY THE CASES ARE NOT COVERED BY ANY OF THE EXCEPTIONS IN THE CIRCULAR. WE THEREFORE DISMISS ALL THESE AP PEALS ON ACCOUNT OF LOW TAX EFFECT. HOWEVER, THE REVENUE IS AT LIBERTY TO SEEK RECALL OF THE ORDER, IF ALL OR ANY OF THESE CASES ARE FOUND TO BE FALLING WITHIN THE EXCEPTIONS MENTIONED IN THE CIRCULARS CITED ABOVE. 5 . IN THE RESULT, ALL THE APPEAL S FILED BY REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE O PEN C OURT ON 13 TH NOVEM BER, 201 9 SD/ - SD/ - ( P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED 13 TH NOVEM BER, 2 01 9 TNMM M/S. PRAG DISTILLERY PRIVATE LIMITED : - 3 - : COPY TO : 1. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION - 2 , HYDERABAD. 2 . M/S. PRAG DISTILLERY PRIVATE LIMITED, FLAT NO.109, RELIANCE RESIDENCY, INDIRA PARK ROAD, OPP:NTR STADIUM, ASHOK NAGAR, HYDERABAD . 3 . C I T (APPEALS) - 8 , HYDERABAD. 4 . CIT( TDS ) - HYDERABAD. 5 . D.R. ITAT, HYDERABAD. 6 . GUARD FILE.
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