DCIT, Circle-9(1), Hyd, Hyderabad V. Boda Padmaja, Hyd, Hyderabad

ITA 575/HYD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3950 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 22-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: KIRAN
• Keywords: Tax effect

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL . HYDERABAD BENCH B , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA 575/HYD/2016 ASSESSMENT YEAR: 2009 - 10 DCIT, CIRCLE - 9(1), HYDERABAD VS. SMT BODA PADMAJA PAN: AGMPB6867C (APPELLANT) (RESPONDENT) REVENUE BY: SHRI K.J. RAO ASSESSEE BY: SHRI KIRAN DATE OF HEARING: 10.08.2018 DATE OF PRONOUNCEMENT: 10.08.2018 ORDER PER P. MADHAVI DEVI, J .M. : T H IS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 18.12.2015 OF CIT(A) - 7 , HYDER ABAD FOR 2009 - 10 . THE ASSESSEE ALSO FILED CO AGAINST THE SAID ORDER. 2. IT IS STATED BEFORE US THAT THE TAX EFFECT IN TH IS APPEAL IS LESS THAN RS.20 LAKH AND THEREFORE THE CIRCULAR NO.3/2018 DATED 11.07.2018 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT) IN EXERCISE OF ITS POWER VESTED UNDER SEC. 268A(1) OF THE I . T . ACT COMES INTO PLAY , WHEREIN, THE MONETARY LIMIT FOR FILING THE APPEALS BY THE REVENUE BEFORE THE ITAT AND VARIOUS HIGH COURTS AS WELL AS APEX COURT ARE REVISED WITH AN OBJECT OF THE REDUCING THE TAX LITIGATION. VIDE PARA 3 OF THE SAID CIRCULAR (SUPRA) , IT IS STATED THAT IN CASES WHERE THE TAX 2 EFFECT IN THE APPEALS T O BE FILED BEFORE THE APPELLATE TRIBUNAL DOES NOT EXCEED RS.20 LAKH , THE APPEALS SHOULD NOT BE FILED. THUS , TAKING A NOTE OF CBDT CIRCULAR NO. 03/2018, DATED 11.07.2018 AND CONSIDERING THE FACT THAT THE T AX EFFECT IN THE INSTANT APPEAL IS LESS THAN RS.20 LAKH, THE PRESENT APPEAL DESERVE S TO BE DISMISSED AS NOT PRESSED/NOT MAINTAINABLE. HOWEVER, WE MAKE IT CLEAR THAT THE ISSUES RAISED IN THE INSTANT APPEAL IS LEFT OPEN TO BE EXAMINED IN THE APPROPRIATE PROCEEDINGS, IF ARISES, IN FUTURE. AT THE SAME TIME , WE ALSO MAKE IT CLEAR THAT IF THE APPEAL FALL S IN ANY OF THE EXCEPTIONS REFERRED TO IN THE ABOVE SAID CBDT CIRCULAR, THE REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THE ORDER , IF SO ADVISED. 3. ACCORDINGLY , IN THE LIGHT OF CBDT CIRCULAR NO. 03/2018 DATED 11.07.2018 THE APPEAL STAND S DISMISSED. SINCE THE REVENUE APPEAL IS DISMISSED THE CO STANDS INFRUCTUOUS AND THE SAME IS DISMISSED AS INFRUCTUOUS. PRONOUNCED IN THE OPEN COURT ON 10.08.2018 . SD/ - SD/ - (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD , DATED: 10.08.2018 KV C OPY TO: - 1) DCIT, CIRCLE - 9(1), HYDERABAD 2) SMT BODA PADMAJA C/O SMT.BODA PADMAJA , #17 - 1 - 391/U - 44, SARASWATHI NAGAR, SAIDABAD, HYDERBAD. 3) THE CIT(A) - 7 , HYDER ABAD 4) THE PR. CIT, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE