Appeal details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 4803 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB-B
Next Hearing Date
23-08-2019
Assessment Year
2008-2009
Appeal Filed On
10-01-2019
Judgement Text
LOW TAX APPEALS GROUP 23 AUG 2019 PAGE 1 OF 6 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH - B AT HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SRL APPEAL NO APPELLANT RESPONDENT PAN NO ASSTT. YEAR TAX EFFECT AR FOR ASSESSEE (SRI/KUM /SMT) 1 ITA 1422 /H/2014 ACIT, CIRCLE - 9(1), HYDERABAD ANANTHA SAI REALTORS, HYDERABAD AANFA 1691G 2009 - 10 35,34,086 MOHD AFZAL 2 ITA 1310 /H/2017 ITO, WARD - 9(4), HYDERABAD ANITHA CHIGULLAPALLY, HYDERABAD ABJPC 7373C 2009 - 10 47,70,071 S RAMA RAO 3 ITA 1313 /H/2017 ITO, WARD - 9(4), HYDERABAD ASHWIN KUMAR CHIGULLAPALLY, HYDERABAD ADHPC 4709L 2009 - 10 39,98,770 S RAMA RAO 4 ITA 1308 /H/2017 ITO, WARD - 9(4), HYDERABAD KARTHIK CHIGULLAPALLY, HYDERABAD AICPC8 709Q 2009 - 10 36,91,630 S RAMA RAO 5 ITA 1312 /H/2017 ITO, WARD - 9(4), HYDERABAD PAVAN KUMAR CHIGULLAPALLY, HYDERABAD ACYPC 3702F 2009 - 10 47,45,684 S RAMA RAO 6 ITA 1311 /H/2017 ITO, WARD - 9(4), HYDERABAD SANTOSH KUMAR CHIGULLAPALLY, HYDERABAD ACYPC 3704D 2009 - 10 49,52,343 S RAMA RAO 7 ITA 1309 /H/2017 ITO, WARD - 9(4), HYDERABAD SARITHA CHIGULLAPALLY, HYDERABAD ACMPC 6475H 2009 - 10 48,06,440 S RAMA RAO 8 ITA 1142 /H/2018 ITO, WARD - 2(3), HYDERABAD ASHOK KUMAR AGARWAL, HYDERABAD AAKPA 5739J 2010 - 11 43,88,740 NONE 9 CO 38 /H/2018 ITO, WARD - 2(3), HYDERABAD ASHOK KUMAR AGARWAL, HYDERABAD AAKPA 5739J 2010 - 11 43,88,740 NONE 10 ITA 10 /H/2019 ITO, (EXEMPTIONS), TIRUPATHI FORUM FOR EXCELLENCE IN EDUCATION AND LIFE FEEL EDUCATIONAL SOCIETY, ANANTAPUR AAAAF 2675F 2014 - 15 35,73,883 NONE 11 ITA 584 /H/2017 ACIT, CIRCLE - 15(1), HYDERABAD BOMMA PAVAN KUMAR, HYDERABAD ACNPB 0597F 2008 - 09 42,72,890 S RAMA RAO 12 ITA 111 /H/2019 DCIT, CIRCLE16(2), HYDERABAD PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD AACCM 7226P 2010 - 11 26,36,521 P VINOD 13 ITA 1224 /H/2017 ACIT, CIRCLE - 15(1), HYDERABAD V. LAXMI DEVI, HYDERABAD AAOPV 1398N 2008 - 09 42,72,890 S RAMA RAO 14 ITA 866 /H/2018 ITO, WARD - 11(4), HYDERABAD YADAGIRI REDDY YARAMAD, HYDERABAD ACTPY 0998G 2013 - 14 35,14,846 S RAMA RAO 15 ITA 290 /H/2018 DCIT, CENTRAL CIRCLE - 1(2), HYDERABAD GOUTAMCHAND JAIN KANTILAL, HYDERABAD AEDPK 3396L 2014 - 15 12,72,833 KC DEVDAS 16 ITA 241 /H/2019 DCIT, CIRCLE - 1(2), HYDERABAD CROWN BEERS INDIA PRIVATE LIMITED, HYDERABAD AACCC 9946Q 2013 - 14 27,19,372 NONE 17 ITA 253 /H/2018 DCIT, CIRCLE - 1(2), HYDERABAD BHARAT FINANCIAL INCLUSION LIMITED (FORMERLY SKS MICROFINANCE LIMITED), HYDERABAD AAICS2 940J 2013 - 14 48,14,220 KC DEVDAS 18 ITA 258 /H/2019 ITO, WARD - 1, ANANTAPUR GADDAM SAINATH(HUF), DHARMAVARAM AAEHG 4979G 2014 - 15 37,54,399 NONE 19 ITA 1240 /H/2017 ACIT, CENT. CIRCLE - 1, HYDERABAD KRISHNAPATNAM PORT COMPANY LTD, HYDERABAD AAACK 8657J 2007 - 08 10,43,979 V RAGHAVENDRA RAO LOW TAX APPEALS GROUP 23 AUG 2019 PAGE 2 OF 6 20 CO 28 /H/2017 ACIT, CENT. CIRCLE - 1, HYDERABAD KRISHNAPATNAM PORT COMPANY LTD, HYDERABAD AAACK 8657J 2007 - 08 10,43,979 V RAGHAVENDRA RAO 21 ITA 1241 /H/2017 ACIT, CENT. CIRCLE - 1, HYDERABAD KRISHNAPATNAM PORT COMPANY LTD, HYDERABAD AAACK 8657J 2008 - 09 7,42,540 V RAGHAVENDRA RAO 22 CO 29 /H/2017 ACIT, CENT. CIRCLE - 1, HYDERABAD KRISHNAPATNAM PORT COMPANY LTD, HYDERABAD AAACK 8657J 2008 - 09 7,42,540 V RAGHAVENDRA RAO 23 ITA 1242 /H/2017 ACIT, CENT. CIRCLE - 1, HYDERABAD KRISHNAPATNAM PORT COMPANY LTD, HYDERABAD AAACK 8657J 2009 - 10 47,91,386 V RAGHAVENDRA RAO 24 CO 30 H/2017 ACIT, CENT. CIRCLE - 1, HYDERABAD KRISHNAPATNAM PORT COMPANY LTD, HYDERABAD AAACK 8657J 2009 - 10 47,91,386 V RAGHAVENDRA RAO 25 ITA 1764 /H/2018 DCIT, CIRCLE - 1(2), HYDERABAD BHAGWATI FATS & EDIBLE OILS PRIVATE LIMITED, HYDERABAD AAECB 2338P 2013 - 14 39,49,645 NONE 26 ITA 1219 /H/2017 DCIT, CIRCLE - 2(1), HYDERABAD INDUS FOOD LIMITED, RAJAMUNDRY AAACI 4605G 2007 - 08 48,60,167 P VINOD 27 CO 6 /H/2018 DCIT, CIRCLE - 2(1), HYDERABAD INDUS FOOD LIMITED, RAJAMUNDRY AAACI 4605G 2007 - 08 48,60,167 P VINOD 28 ITA 188 /H/2017 ITO, WARD - 3(2), HYDERABAD RAS CITIES AND TOWNSHIPS PRIVATE LIMITED, HYDERABAD AADCR 0734L 2008 - 09 23,11,320 MV ANIL KUMAR 29 ITA 381 /H/2017 ITO, WARD - 3(2), HYDERABAD RAS INFRASTRUTURES LIMITED, HYDERABAD AACCR 4257P 2008 - 09 48,54,326 MV ANIL KUMAR 30 ITA 127 /H/2019 ITO, WARD - 3(4), HYDERABAD SUJANA UNIVERSAL INDUSTRIES LIMITED, HYDERABAD AACCS 8630H 2014 - 15 22,19,712 P MURALI MOHAN RAO 31 ITA 120 /H/2019 DCIT, CIRCLE - 1(2), HYDERABAD CYIENT LIMITED (FORMERLY KNOWN AS M/S INFOTECH ENTERPRISES LIMITED), HYDERABAD AAAC1 4487J 2015 - 16 26,68,765 PAVAN KUMAR CHAKRAPANI 32 ITA 348 /H/2019 ACIT, CIRCLE - 1(1) , TIRUPATHI G BALA SUBRAMANYAM REDDY, TIRUPATI AGKPR 1007J 2015 - 16 29,46,300 NONE 33 ITA 290 /H/2019 ACIT, CIRCLE - 7(1), HYDERABAD TIRUPATI LOGISTICS, HYDERABAD AAGFT 6653C 2013 - 14 21,72,740 NONE 34 ITA 278 /H/2019 ITO, WARD - 2, KURNOOL KAMISETTY RAJESH, KURNOOL AFEPK 5574L 2012 - 13 26,11,050 NONE 35 ITA 419 /H/2019 ITO, WARD - 4, NELLORE VAVVERU CO - OPERATIVE RURAL BANK LIMITED, NELLORE AAATT 2432R 2012 - 13 25,26,210 NONE 36 ITA 371 /H/2019 ACIT, CIRCLE - 7(1), HYDERABAD VIMAL ROLLER FLOUR MILLS, HYDERABAD AABFV 5491K 2015 - 16 42,62,252 NONE 37 ITA 204 /H/2019 DCIT, CENTRAL CIRCLE - 1(1), HYDERABAD ASHOKA DEVELEPERS & BUILDERS LIMITED, HYDERABAD AAECA 4442R 2012 - 13 8,82,646 KC DEVDAS 38 ITA 206 /H/2019 DCIT, CENTRAL CIRCLE - 1(1), HYDERABAD ASHOKA DEVELEPERS & BUILDERS LIMITED, HYDERABAD AAECA 4442R 2014 - 15 16,23,230 KC DEVDAS 39 ITA 1899 /H/2018 ACIT, CENTRAL CIRCLE - 1(3), HYDERABAD SYED ZAIN BILGRAM, HYDERABAD AACPZ 6368A 2003 - 04 1,19,884 MOHD AFZAL 40 ITA 1900 /H/2018 ACIT, CENTRAL CIRCLE - 1(3), HYDERABAD SYED ZAIN BILGRAM, HYDERABAD AACPZ 6368A 2004 - 05 3,67,895 MOHD AFZAL 41 ITA 1901 /H/2018 ACIT, CENTRAL CIRCLE - 1(3), HYDERABAD SYED ZAIN BILGRAM, HYDERABAD AACPZ 6368A 2005 - 06 8,54,881 MOHD AFZAL 42 ITA 1902 /H/2018 ACIT, CENTRAL CIRCLE - 1(3), HYDERABAD SYED ZAIN BILGRAM, HYDERABAD AACPZ 6368A 2006 - 07 14,21,465 MOHD AFZAL 43 ITA 1903 /H/2018 ACIT, CENTRAL CIRCLE - 1(3), HYDERABAD SYED ZAIN BILGRAM, HYDERABAD AACPZ 6368A 2007 - 08 5,39,483 MOHD AFZAL 44 ITA 1904 /H/2018 ACIT, CENTRAL CIRCLE - 1(3), HYDERABAD SYED ZAIN BILGRAM, HYDERABAD AACPZ 6368A 2008 - 09 64,349 MOHD AFZAL 45 ITA 1349 /H/2017 ITO, WARD - 15(1), HYDERABAD VENKATESH VARIKUPALA, SECUNDERABAD ACGPV 8476R 2013 - 14 22,69,324 B SHANTHI KUMAR LOW TAX APPEALS GROUP 23 AUG 2019 PAGE 3 OF 6 46 ITA 318 /H/2019 DCIT, CIRCLE - 1, NELLORE DR CHILUKOTI VEERAMMA, NELLORE AFDPC 0881R 2014 - 15 21,08,551 NONE 47 CO 17 /H/2019 DCIT, CIRCLE - 1, NELLORE DR CHILUKOTI VEERAMMA, NELLORE AFDPC 0881R 2014 - 15 21,08,551 NONE 48 ITA 1379 /H/2017 DCIT, CIRCLE - 2(2), HYDERABAD HYCONS INFRASTRUCTURE LIMITED, HYDERABAD AACCA 8494R 2007 - 08 28,18,355 MOHD AFZAL 49 ITA 171 /H/2019 DCIT, INTERNATIONAL TAXATION - 2, HYDERABAD TSI BUSINESS PARKS (HYDERABAD) PRIVATE LIMITED, HYDERABAD AACCT 4067B 2011 - 12 48,20,041 MV ANIL KUMAR 50 ITA 172 /H/2019 DCIT, INTERNATIONAL TAXATION - 2, HYDERABAD TSI BUSINESS PARKS (HYDERABAD) PRIVATE LIMITED, HYDERABAD AACCT 4067B 2012 - 13 26,02,524 MV ANIL KUMAR 51 ITA 1517 /H/2016 DCIT, CENT CIR - 2(4), HYDERABAD CH KANTHA RAO, HYDERABAD AAXPC 8161D 2007 - 08 31,03,528 KC DEVDAS 52 CO 18 /H/2017 DCIT, CENT CIR - 2(4), HYDERABAD CH KANTHA RAO, HYDERABAD AAXPC 8161D 2007 - 08 31,03,528 KC DEVDAS 53 ITA 163 /H/2016 ACIT, CIRCLE - 1, KADAPA K UPENDER KUMAR (HUF), KADAPA AAIHK 3741A 2010 - 11 33,25,355 P VINOD 54 CO 19 /H/2016 ACIT, CIRCLE - 1, KADAPA K UPENDER KUMAR (HUF), KADAPA AAIHK 3741A 2010 - 11 CROSS OBJECTION P VINOD 55 ITA 1814 /H/2018 DCIT, CENTRAL CIRLCE - 2(3), HYDERABAD KAITHI DAMODAR REDDY, HYDERABAD AEHPK 0424M 2013 - 14 31,62,770 KA SAI PRASAD 56 ITA 1815 /H/2018 DCIT, CENTRAL CIRCLE - 2(3), HYDERABAD KAITHI DAMODAR REDDY, HYDERABAD AEHPK 0424M 2014 - 15 20,90,385 KA SAI PRASAD 57 ITA 1258 /H/2017 ACIT, CIRCLE - 2(2), HYDERABAD THE ANDHRA PRADESH MINERAL DEVELOPMENT CORPORATION LIMITED, HYDERABAD AAACT 7391N 2012 - 13 21,06,471 CS SUBRAMANYAM 58 ITA 798 /H/2018 DCIT, CENTRAL CIRCLE - 2(4), HYDERABAD AMRUTHA AGRO ESTATES PRIVATE LIMITED, VIJAYAWADA AAGCA 7865E 2013 - 14 42,93,512 NONE 59 ITA 1488 /H/2016 ITO, WARD - 3(1), HYDERABAD SANGHI TEXTLIES PRIVATE LTD, HYDERABAD AADCS 0837P 2012 - 13 29,85,000 KA SAI PRASAD 60 ITA 1269 /H/2019 DCIT, CIRCLE - 16(2), HYDERABAD OCEAN SPARKLE LIMITED, HYDERABAD AAACO 2519H 2016 - 17 45,55,055 NONE 61 ITA 2099 /H/2018 ITO, WARD - 1, SURYAPET PADMODAYA CHIT FUND PRIVATE LIMITED, BHONGIRI AACFP 6308C 2012 - 13 21,88,922 S RAMA RAO 62 ITA 1163 /H/2017 ITO, WARD - 15(4), HYDERABAD C.VENKATESWARA RAO, HYDERABAD ACVPC 0716E 2008 - 09 22,36,847 KC DEVDAS 63 ITA 1215 /H/2017 ITO, WARD - 15(3), HYDERABAD G. NARSIMHA REDDY, SECUNDERABAD AFVPG 4445D 2008 - 09 20,67,190 KC DEVDAS 64 ITA 1255 /H/2017 ITO, WARD - 15(3), HYDERABAD M. ANTHONY REDDY, SECUNDERABAD AKJPM 9894M 2008 - 09 20,72,278 KC DEVDAS 65 ITA 931 /H/2015 ITO, WARD - 14(5), HYDERABAD AYESHA ABID ALI, HYDERABAD AJDPA 3580F 2006 - 07 18,42,258 NONE 66 ITA 987 /H/2019 DCIT, CIRCLE - 1(1), HYDERABAD ASCENTECH ENGINEERING SOLUTIONS PRIVATE LIMITED, HYDERABAD AAKCA 9922C 2015 - 16 38,33,590 MV ANIL KUMAR 67 ITA 1556 /H/2017 ACIT, CIRCLE - 9(1), HYDERABAD S. SHAKUNTALA, HYDERABAD ASKPS 7924B 2008 - 09 9,46,340 P MURALI MOHAN RAO 68 ITA 1329 /H/2018 DCIT, CIRCLE - 1(1), HYDERABAD APOLLO MICRO SYSTEMS PRIVATE LIMITED, HYDERABAD AABCA 9924D 2013 - 14 48,85,049 NONE 69 ITA 49 /H/2019 ACIT, CIRCLE - 2(2), HYDERABAD GANGA EXIM PRIVATE LIMITED, HYDERABAD AABCG 3773A 2008 - 09 33,50,962 NONE LOW TAX APPEALS GROUP 23 AUG 2019 PAGE 4 OF 6 70 ITA 1076 /H/2017 DCIT, CENT.CIRCLE - 1(2), HYDERABAD ANKIT KUMAR JAIN, HYDERABAD AGWP A4459 K 2012 - 13 43,27,859 KA SAI PRASAD 71 CO 25 /H/2017 DCIT, CENT.CIRCLE - 1(2), HYDERABAD ANKIT KUMAR JAIN, HYDERABAD AGWP A4459 K 2012 - 13 43,27,859 KA SAI PRASAD 72 ITA 202 /H/2019 ITO, WARD - 3(1), HYDERABAD SHAH ELECTRONICS & HOME APPLIANCES PRIVATE LIMITED, HYDERABAD AAECS 5488F 2015 - 16 25,63,096 NONE 73 ITA 245 /H/2019 ITO, WARD - 9(4), HYDERABAD SRI KRISHNA SUNDARA SHARMA LANKA, HYDERABAD ACHPL 4314P 2015 - 16 34,07,455 NONE 74 ITA 2014 /H/2017 ACIT, CIRCLE - 8(1), HYDERABAD GUNAPATI KEERTHI REDDY, HYDERABAD ADYPR 4543G 2013 - 14 24,54,848 NONE 75 ITA 130 /H/2017 DCIT, CIRCLE - 12(1), HYDERABAD RAKESH KOTLA, HYDERABAD AHBPK 2665D 2012 - 13 36,39,731 P VINOD 76 ITA 1055 /H/2017 ACIT, CIRCLE - 16(1), HYDERABAD LASER DOT LIMITED, HYDERABAD AAACL 6230C 2006 - 07 27,79,554 S RAMA RAO 77 ITA 1744 /H/2018 ITO, WARD - 1, KURNOOL KURNOOL SEEDS (P) LIMITED, KURNOOL AACCK 3170G 2010 - 11 22,57,912 NONE 78 ITA 632 /H/2018 ITO, (EXEMPTIONS), TIRUPATI STANLEY EDUCATIONAL SOCIETY, KURNOOL ABGFS 0037E 2013 - 14 32,84,220 KC DEVDAS 79 ITA 1114 /H/2019 DCIT, CIRCLE - 16(1), HYDERABAD NEPHROCARE HEALTH SERVICES PRIVATE LIMITED, HYDERABAD AADCN 1504A 2015 - 16 31,23,583 NONE 80 ITA 1773 /H/2018 ITO, WARD - 16(2), HYDERABAD PANCOM MARKETING PRIVATE LIMITED, SECUNDERABAD AABCP 2160N 2014 - 15 29,50,097 NONE 81 ITA 1801 /H/2017 ITO, WARD - 3(2), HYDERABAD RAM INFORMATICS LIMITED, HYDERABAD AAACR 9609M 2013 - 14 37,38,961 NONE 82 ITA 838 /H/2019 ITO, WARD - 2(1), HYDERABAD KSK MINERAL RESOURCES PRIVATE LIMITED, HYDERABAD AADCK 1310R 2014 - 15 21,78,873 S RAMA RAO 83 ITA 1212 /H/2019 ITO, WARD - 2(4), HYDERABAD TECHZERT SOFTWARE PRIVATE LIMITED, HYDERABAD AAFCT 3864R 2016 - 17 27,60,795 NONE 84 ITA 1389 /H/2017 ITO, WARD - 14(5), HYDERABAD ANNAPURNA STUDIOS PRIVATE LIMITED, HYDERABAD AAFCS 5941A 2012 - 13 43,17,882 NONE 85 ITA 1349 /H/2018 ACIT, CIRCLE - 1, ANANTAPUR M G METALLIC SPRINGS PRIVATE LIMITED, ANANTAPUR AABCM 3711A 2013 - 14 44,15,621 KA SAI PRASAD 86 ITA 201 /H/2019 DCIT, CIRCLE - 3(2), HYDERABAD SPLENDID METAL PRODUCTS LIMITED, HYDERABAD AACCS 8614H 2014 - 15 23,08,994 NONE 87 ITA 124 /H/2019 DCIT, CIRCLE - 3(1), HYDERABAD HEALTH SUPER HI - WAY PVT LTD AAGCA 8532N 2013 - 14 6,89,809 NONE 88 CO 8 H/2019 DCIT, CIRCLE - 3(1), HYDERABAD HEALTH SUPER HI - WAY PVT LTD AAGCA 8532N 2013 - 14 6,89,809 NONE 89 ITA 1567 /H/2017 ITO, WARD - 9(4), HYDERABAD MAHENDER REDDY PISHATI, HYDERABAD AGAPP 7458H 2014 - 15 20,11,995 KC DEVDAS 90 ITA 1961 /H/2018 ACIT, CIRCLE - 1, KURNOOL SRI SUBRAHMANESWARA TRANSPORT CONTRACTORS, KOILAKUNTLA AACFV 1439L 2009 - 10 25,43,135 S RAMA RAO 91 ITA 67 /H/2017 DCIT, CIRCLE - 1(2), HYDERABAD CHINTALAPATI HOLDINGS PRIVATE LIMITED, HYDERABAD AABCC 5085D 2007 - 08 23,13,111 V RAGHAVENDRA RAO 92 ITA 600 /H/2016 DCIT, CENTRAL CIRCLE - 2(1), HYDERABAD RATNA INFRASTRUCTURE PROJECTS PRIVATE LIMITED, HYDERABAD AADCR 5836P 2008 - 09 10,02,705 MOHD AFZAL 93 ITA 601 /H/2016 DCIT, CENTRAL CIRCLE - 2(1), HYDERABAD RATNA INFRASTRUCTURE PROJECTS PRIVATE LIMITED, HYDERABAD AADCR 5836P 2009 - 10 42,36,853 MOHD AFZAL LOW TAX APPEALS GROUP 23 AUG 2019 PAGE 5 OF 6 94 ITA 775 /H/2017 DCIT, CIRCLE - 16(1), HYDERABAD NCS INVESTMENTS PRIVATE LIMITED, HYDERABAD AABCN 1081E 2012 - 13 28,93,881 NONE 95 ITA 500 /H/2019 ITO, WARD - 2(2), HYDERABAD GREENESOL POWER SYSTEMS PRIVATE LIMITED, HYDERABAD AACCG 0592L 2014 - 15 45,56,770 S RAMA RAO 96 ITA 1460 /H/2018 DCIT, CIRCLE - 16(1), HYDERABAD NSL ESTATES PRIVATE LIMITED, HYDERABAD AACCN 5480C 2013 - 14 15,38,040 P VINOD 97 ITA 1461 /H/2018 DCIT, CIRCLE - 16(1), HYDERABAD NSL ESTATES PRIVATE LIMITED, HYDERABAD AACCN 5480C 2014 - 15 15,38,018 P VINOD 98 ITA 1458 /H/2018 DCIT, CIRCLE - 16(1), HYDERABAD NSL INFRATECH PRIVATE LIMITED, HYDERABAD AACCC N5479 K 2012 - 13 14,13,091 P VINOD 99 ITA 2016 /H/2018 DCIT, CIRCLE - 2(1), HYDERABAD HARIPRASAD REDDY BORRA, HYDERABAD ADQPB 9152M 2013 - 14 40,45,717 NONE 100 ITA 320 /H/2019 ACIT, CIRCLE - 2(1), TIRUPATHI B SAMBASIVA RAO, TIRUPATI AGKPB 1268K 2013 - 14 25,25,000 NONE 101 ITA 783 /H/2017 DCIT, CENT.CIRCLE - 2(4), HYDERABAD SHANTINIKETAN HOMES PRIVATE LIMITED, HYDERABAD AAJCS 7489K 2006 - 07 26,46,410 MOHD AFZAL 102 ITA 503 /H/2019 ITO, WARD - 1, MADANAPALLE K LAKSHMI KUMARI, CHITTOOR AIIPL7 951R 2015 - 16 27,44,850 NONE 103 ITA 117 /H/2018 DCIT, CIRCLE - 1(2), HYDERABAD COSYN LIMITED (FORMERLY KNOWN AS M/S CSS TECHNERGY LIMITED), HYDERABAD AABCC 3628G 2014 - 15 29,87,288 NONE 104 ITA 756 /H/2018 ITO, WARD - 3(4), HYDERABAD SUMATHI CORPORATE SERVICES PRIVATE LIMITED, HYDERABAD AAKCS 8202M 2013 - 14 34,96,440 NONE 105 ITA 1236 /H/2019 DCIT, CIRCLE - 1(1), HYDERABAD APL HEALTHCARE LIMITED, HYDERABAD AAGCA 4252P 2016 - 17 36,96,317 NONE 106 ITA 1241 /H/2019 DCIT, CIRCLE - 2(1), HYDERABAD KALBURGI CEMENT PRIVATE LIMITED, HYDERABAD AACCV 8513G 2016 - 17 40,27,053 NONE 107 ITA 615 /H/2019 DCIT, CIRCLE - 16(2), HYDERABAD PLR PROJECTS PRIVATE LIMITED, HYDERABAD AADCP 9069L 2013 - 14 14,49,780 PAVAN KUMAR CHAKRAPANI 108 ITA 101 /H/2016 DCIT, CIRCLE - 16(1), HYDERABAD QUISLEX LEGAL SERVICES PRIVATE LIMITED, HYDERABAD AAACQ 1153H 2011 - 12 43,18,575 S RAMA RAO ASSESSEE BY: AS DETAILED ABOVE REVENUE BY : SRI YVST SAI SRI MOHAN KUMAR SMT MATTA PADMA DATE OF HEARING: 23 AUGUST 2019 DATE OF PRONOUNCEMENT: 23 AUGUST 2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. ALL THESE APPEALS ARE THE APPEALS OF THE REVENUE FOR THE RELEVANT A.Y. OF THE RESPECTIVE ASSESSEES AGAINST THE ORDER OF THE RESPECTIVE CIT (A). LOW TAX APPEALS GROUP 23 AUG 2019 PAGE 6 OF 6 2. AT THE TIME OF HEARING IT HAS BEEN BROUGHT TO OUR NOTICE THAT AS PE R THE CBDT CIRCULARS NO.03/2018 DATED 11.07.2018 AND CIRCULAR NO.17 OF 2019 DATED 9 TH AUGUST, 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 ALL THESE APPEALS IS LESS T HAN RS.50.00 LAKH, 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 APPEALS FALLS WITHIN THE EXCEPTIONS MENTIONED IN THE CIRCULARS CITED ABOVE. 3. IN THE RESULT, ALL THES E APPEALS FILED BY THE REVENUE ARE DISMISSED AS WITHDRAWN AND THE CROSS OBJECTIONS ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 23 AUGUST 2019. (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD DATED 23 AUGUST 2019 VINODAN/SPS COPY TO: 1 ALL THE APPELLANTS 2 ALL THE RESPONDENTS 3 ALL THE COMMISSIONERS OF INCOME TAX (APPEALS) 4 ALL THE PRINCIPAL COMMISSIONERS OF INCOME TAX 5 THE CIT - DR, ITAT, A - BENCH / B - BENCH, HYDERABAD 6 GUARD FILE BY ORDER 1 DRAFT DICTATED ON 23 AUG 2019 2 DRAFT PLACED BEFORE AUTHOR 23 AUG 2019 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AUG 2019 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AUG 2019 5 APPROVED DRAFT COMES TO THE SR.PS /PS AUG 2019 6 KEPT FOR PRONOUNCEMENT ON AUG 2019 7 FILE SENT TO THE BENCH CLERK AUG 2019 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK AUG 2019 9 DATE OF DISPATCH OF ORDER AUG 2019
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