Jt. Commissioner of Income Tax (OSD) , International Taxation, Hyderabad V. Idea Cellular Limited, Hyderabad

ITA 164/Hyd/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5906 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 13-11-2019
• Assessment Year: 2004-2005
• Appeal Filed On: 07-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Keywords: Tax effect
• Section: 201; 64

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ES B , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I TA NO. ASST. YEAR APPELLANT RESPONDENT 164/HYD/19 2004 - 05 JOINT COMMISSIONER OF INCOME TAX (OSD), INTERNATIONAL TAXATION, HYDERABAD IDEA CELLULAR LIMITED, HYDERABAD [PAN: AAACB2100P] 165/HYD/19 2005 - 06 FOR R E VENUE : SHRI NILANJAN DEY, 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 : THESE APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX(APPEALS) - 10 , HYDERABAD. 2 . 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. ITA NOS. 1 64 & 16 5/HYD/201 9 : - 2 - : 3. AFTER HEARING LD.DR AND PERUSING THE RECORDS AS PLACED BEFORE US, WE FIND THAT THESE APPEALS ARE COVERE D 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 BOTH THE APPEALS 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. 4 . IN THE RESULT, BOTH 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 ITA NOS. 1 64 & 16 5/HYD/201 9 : - 3 - : COPY TO : 1. THE JOINT COMMISSIONER OF INCOME TAX (OSD) , INTERNATIONAL TAXATION, HYDERABAD. 2. IDEA CELLULAR LIMITED, H.NO.5 - 9 - 62, KHAN LATEEF KHAN ESTATE, FATEHMAIDAN ROAD, NAMPALLY, HYDERABAD. 3 . CIT (APPEALS) - 10 , HYDERABAD. 4 . CIT ( IT&TP ) - HYDERABAD. 5 . D.R. ITAT, HYDERABAD. 6 . GUARD FILE.