Income Tax Officer, Ward-1, Anantapur V. Syed Mohammad Elias, Anantapur

ITA 2227/Hyd/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5916 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 28-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S UKU S RINIVAS
• Keywords: Tax effect
• Section: 201

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 20 1 5 /HYD/1 7 20 06 - 07 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 8(1), HYDERABAD M/S. AVON ORGANICS LTD., HYDERABAD [PAN: AA BC A 7422Q ] 731/HYD/19 2011 - 12 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 11(1), HYDERABAD SRINIVAS VADDEPALLY, HYDERABAD [PAN: AAIPV1226H] 2227/HYD/18 2015 - 16 THE INCOME TAX OFFICER, WARD - 1, ANANTAPUR SRI SYED MOHAMMAD ELIAS, PROP: M/S.SYED JEWELS, ANANTAPUR [PAN: AAFPE7798A] 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 DIFFERENT ORDER S OF THE COMMISSIONER OF INCOME TAX(APPEALS) - HYDERABAD AND KURNOOL , RELATING TO DIFFERENT ASSESSEES FOR THE RESPECTIVE ASSESSMENT YEARS . SINCE ALL THESE APPEALS ARE ITA NOS. 2015/HYD/2017 731/HYD/2019 & 2227/HYD/2018 : - 2 - : PERTAINING TO TAX EFFECT LESS THAN RS.50 LAKHS, WE HEREBY DISPOSE - OF ALL THE APPEALS BY PASSING A CONSOLIDATED ORDER. 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. 3 . AFTER HEARING LD.DR AND PERUSING THE RECORDS AS PLACED BEFORE US, WE F I ND THAT THE SE APPEAL S ARE COVERED BY THE AFORESAID CIRCULAR AND THEREFORE, NOT MAINTAINABLE , S INCE THE TAX EFFECT IN TH E S E 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 THE SE APPEALS ON ACCOUNT OF LOW TAX EFFECT. HOWEVER, THE REVENUE IS AT LIBERTY TO SEEK RECALL OF THE ORDER, IF ALL OR ANY OF TH E S E CASE S ARE FOUND TO BE FALLING WITHIN THE EXCEPTIONS MENTIONED IN THE CIRCULARS CITED ABOVE. 4 . IN THE RESULT, ALL THE APPEAL S FILED BY RE VENUE 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. 2015/HYD/2017 731/HYD/2019 & 2227/HYD/2018 : - 3 - : COPY TO : 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), HYDERABAD. 2. THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE - 8(1), HYDERABAD. 3. THE INCOME TAX OFFICER, WARD - 1, ANANTAPUR. 4 . M/S.AVON ORGANICS LTD., 6 - 3 - 347/17/5, DWARAKAPURI COLONY, PUNJAGUTTA, HYDERABAD. 5 . SHRI SRINIVAS VADDEPALLY, H.NO.5 - 4 - 58/20, GAYATHRI NAGAR, KUKATPALLY, HYDERABAD. 6 . SHRI SYED MOHAMMAD ELIAS, PROP: M/S.SYED JEWELS, 23/98, GANDHI BAZAAR, OLD TOWN, ANANTAPUR. 7 . CIT (APPEALS) - 9, HYDERABAD. 8 . CIT (APPEALS) - 5, HYDERABAD. 9 . CIT (APPEALS) - KURNOOL. 10 . PR.CIT - 2, HYDERABAD. 11 . PR.CIT - 5, HYDERABAD. 12 . PR.CIT - KURNOOL. 13 . D.R. ITAT, HYDERABAD. 14 . GUARD FILE.