DCIT, Circle-3(2), Hyd, Hyderabad V. Sutherland Healthcare Solutions Pvt.Ltd. (formerly known as M/s. Appollo Health Street Ltd), Hyd, Hyderabad

ITA 828/HYD/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8774 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2011-2012
• Appeal Filed On: 01-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A. NO. 828/HYD/2016 ASSESSMENT YEAR: 2011-12 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(2), HYDERABAD VS M/S.SUTHERLAND HEALTHCARE SOLUTIONS PVT. LTD., (FORMERLY KNOWN AS M/S.APOLLO HEALTH STREET LTD), HYDERABAD [PAN: AADCA4278N] (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI Y.V.S.T.SAI, CIT-DR FOR ASSESSEE : SHRI SHASHANK, AR DATE OF HEARING : 13-11-2019 DATE OF PRONOUNCEMENT : 20-11-2019 O R D E R PER SMT. P. MADHAVI DEVI, J.M. : THIS APPEAL FILED BY THE REVENUE IS PERTAINING TO THE AY.2011-12. 2. AT THE TIME OF HEARING, IT HAS BEEN BROUGHT TO OUR NO TICE THAT AS PER THE CBDT CIRCULARS NO.03/2018 DATED 11-07-2 018 AND CIRCULAR NO.17 OF 2019 DATED 8 TH AUGUST, 2019, THE TAX LIMIT FOR FILING OF APPEAL BY THE REVENUE BEFORE THE TRIBUN AL HAS BEEN FIXED AT RS.50 LAKHS. ITA NO. 828/HYD/2016 :- 2 -: 3. AFTER HEARING LD.DR AND PERUSING THE RECORDS AS PL ACED BEFORE US, WE FIND THAT THIS APPEAL IS COVERED BY THE A FORESAID CIRCULAR AND THEREFORE, NOT MAINTAINABLE, SINCE THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.50 LAKHS AND APPARENTLY TH E CASE IS NOT COVERED BY ANY OF THE EXCEPTIONS IN THE CIRCULAR. W E THEREFORE DISMISS THIS APPEAL ON ACCOUNT OF LOW TAX EFFECT. HOW EVER, THE REVENUE IS AT LIBERTY TO SEEK RECALL OF THE ORDER, IF THE CASE IS FOUND TO BE FALLING WITHIN THE EXCEPTIONS MENTIONED IN THE CIRCULARS CITED ABOVE. 4. IN THE RESULT, THE APPEAL FILED BY REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH NOVEMBER, 2019 SD/- SD/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 20 TH NOVEMBER, 2019 TNMM ITA NO. 828/HYD/2016 :- 3 -: COPY TO : 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3( 2), HYDERABAD. 2. M/S.SUTHERLAND HEALTHCARE SOLUTIONS PVT. LTD., ( FORMERLY KNOWN AS M/S.APOLLO HEALTH STREET LTD), UNIT-II, SU RVEY NO.185(P), 2 ND & 3 RD FLOOR, KALAJYOTHI PROCESS, KONDAPUR VILLAGE, SERILINGAMPALLY, HYDERABAD. 3. DRP, BANGALORE. 4. CIT-3, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.