Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad V. Abir Infrastructure Private Limited, Hyderabad

ITA 1792/Hyd/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6150 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 02-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI P RASAD SAHU, ACCOUNTANT MEMBER ITA NO. 1 792 /H/20 1 7 A SSESSMENT Y EAR : 20 1 3 - 1 4 DY . COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 1 (3) , HYDERABAD. VS. ABIR INFRASTRUCTURE PVT. LTD., HYDERABAD. PAN AAFCA 3608N (APPELLANT) (RESPONDENT) REVENUE BY: S HRI ROHIT MUJUMDAR ASSESSEE BY: NONE DATE OF HEARING: 08 /0 4 /2021 DATE OF PRONOUNCEMENT: 21 / 0 4 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE REVENUE FOR AY 20 1 4 - 1 5 I S DIRECTED AGAINST CIT(A) - 1 , NEW DELHI S ORDER DATED 0 4 / 0 8 /201 7 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 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 9 TH AUGUST, ITA NO. 1792 /H YD/ 20 1 7 M/S ABIR INFRASTRUCTURE PVT. LTD. , HYD. : - 2 - : 2019, THE TAX LIMIT FOR FILING OF APPEAL BY THE REVENUE BEFORE THE TRIBUNAL HAS BEEN FIXED AT RS.50.00 LAKHS. SINCE THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.50.00 LAKHS, WE ARE DISMISSING THE SAME ON ACCOUNT OF LOW TAX EFFECT WITH THE LIBERTY TO THE REVENUE TO SEEK RECALL OF THE ORDER, IF ANY OF THESE CASES FALLS WITHIN THE EXCEPTIONS MENTIONED IN THE CIRCULARS CITED A BOVE. 3 . IN THE RESULT, REVENUE S APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 21 ST APRIL , 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 21 ST APRIL , 20 2 1 . KV C OPY TO : 1 D CIT, CENTRAL CIRCLE 1 (3), 7 TH FLOOR, AAYAKAR BHAVAN, BASHEERBAGH , HYDERABAD. 2 M/S ABIR INFRASTRUCTURE PVT. LTD., 7 - 1 - 24, BLOCK B, 5 TH FLOOR, ROXANA TOWERS, GREENLANDS, BEGUMPET, HYDERABAD. 3 CIT(A) 1, NEW DELHI 4 CIT 1, NEW DELHI 5 ITAT, DR, HYDERABAD 6 GUARD FILE. S ITA NO. 1792 /H YD/ 20 1 7 M/S ABIR INFRASTRUCTURE PVT. LTD. , HYD. : - 3 - : S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER