Appeal details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 3644 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 30 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
26-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB-B
Next Hearing Date
26-08-2019
Assessment Year
2015-2016
Appeal Filed On
27-05-2019
Judgement Text
LOW TAX APPEALS GROUP 2 6 AUG 2019 - B PAGE 1 OF 7 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH - B AT HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI. A. MOHAN ALANKAMONY , ACCOUNTANT MEMBER SRL APPEAL NUMBER APPELLANT RESPONDENT PAN A.Y. TAXEFFECT COUNSEL (SRI/KUM/SMT) 1 ITA 868 /HYD/2018 DCIT, CENTRAL CIRCLE - 1(3), HYDERABAD COASTAL INFRASTRUCTURE PRIVATE LIMITED, VISHAKAPATNAM AAACC7085N 2014 - 15 27,13,108 NONE 2 ITA 869 /HYD/2018 DCIT, CENTRAL CIRCLE - 1(3), HYDERABAD VIZ INFRA CONSULTANT PRIVATE LIMITED, MUMBAI AABCS1770M 2014 - 15 48,47,435 NONE 3 ITA 265 /HYD/2013 DCIT, CIRCLE - 16(2), HYDERABAD PRAGATI GREEN MEADOWS AND RESORTS P LTD, HYDERABAD AACCP5283H 2007 - 08 22,75,848 P MURALIMOHAN RAO 4 ITA 1787 /HYD/2017 ACIT, CIRCLE - 16(1), HYDERABAD NETTLINX LIMITED, HYDERABAD AABCN2263J 2013 - 14 21,70,778 A HARISH 5 ITA 1198 /HYD/2018 ACIT, CENTRAL CIRCLE - 2(3), HYDERABAD LAKSHMI NILAYA CONSTRUCTIONS, HYDERABAD AACFL2770Q 2009 - 10 39,77,653 KA SAI PRASAD 6 ITA 1199 /HYD/2018 ACIT, CENTRAL CIRCLE - 2(3), HYDERABAD LAKSHMI NILAYA CONSTRUCTIONS, HYDERABAD AACFL2770Q 2011 - 12 11, 20,290 KA SAI PRASAD 7 ITA 646 /HYD/2019 DCIT, CIRCLE - 1(1), HYDERABAD ADP PRIVATE LIMITED, HYDERABAD AAACW2655C 2013 - 14 36,03,035 H SRINIVASULU 8 ITA 812 /HYD/2018 DCIT, CIRCLE - 16(2), HYDERABAD MARGADARSI MARKETING PRIVATE LIMITED, HYDERABAD AABCM4752F 2013 - 14 38,40,986 NONE 9 ITA 577 /HYD/2017 ACIT, CIRCLE - 9(1), HYDERABAD HEALTHY HEART FOODS, HYDERABAD AAAFL7646M 2012 - 13 45,79,749 NONE 10 ITA 677 /HYD/2019 ITO, WARD - 11(1), HYDERABAD UMA ENGINEERING WORKS , HYDERABAD AAAFU6557A 2016 - 17 34,21,202 NONE 11 ITA 1036 /HYD/2018 ACIT, CIRCLE - 1, KURNOOL B ASHOK KUMAR (IND), KURNOOL ACSPB6578J 2014 - 15 22,49,482 NONE 12 ITA 1034 /HYD/2018 ACIT, CIRCLE - 1, KURNOOL B ANKITH KUMAR, KURNOOL BIBPB1306A 2014 - 15 22,28,488 NONE 13 ITA 1779 /HYD/2017 DCIT, CIRCLE - 16(2), HYDERABAD MISHRA DHATU NIGAM LIMITED, HYDERABAD AABCM6345A 2013 - 14 39,55,687 NONE 14 ITA 1970 /HYD/2018 ITO, WARD - 2, KURNOOL P.VENKATA RAMI REDDY, KURNOOL AHRPR5358J 2009 - 10 3,42,031 NONE LOW TAX APPEALS GROUP 2 6 AUG 2019 - B PAGE 2 OF 7 15 ITA 534 /HYD/2017 DCIT, CENT. CIR - 2(4), HYDERABAD PAGIDI VENKATA NARASIMHA REDDY, HYDERABAD AALPP5927C 2013 - 14 40,60,672 KA SAI PRASAD 16 ITA 1064 /HYD/2018 ACIT, CIRCLE - 1(1), TIRUPATI GANGADHAR RAVINDRRA NAIDU, CHITTOOR AGJPR8535Q 2013 - 14 36,52,156 NONE 17 ITA 535 /HYD/2017 DCIT, CENT. CIR - 2(4), HYDERABAD PAGIDI RAJA GOVARDHAN REDDY, HYDERABAD ALCPP7328M 2013 - 14 40,60,672 KA SAI PRASAD 18 ITA 1037 /HYD/2018 ACIT, CIRCLE - 1, KURNOOL B ASHOK KUMAR (HUF), KURNOOL AAJHB0216J 2013 - 14 26,26,500 NONE 19 ITA 763 /HYD/2019 DCIT, CICLE - 2(2), HYDERABAD HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, HYDERABAD AAACH8235M 2013 - 14 46,47,113 NONE 20 ITA 653 /HYD/2019 ITO, WARD - 1, VIKARABAD BHASKARA VENKATA RAMA SUBBARAO, R.R.DISTRICT AAZPC0467C 2 016 - 17 23,39,357 NONE 21 ITA 2069 /HYD/2018 ITO, WARD - 4(1), HYDERABAD ASHA GUPTA, HYDERABAD ABSPG4360L 2014 - 15 43,94,358 NONE 22 ITA 2075 /HYD/2018 ACIT, CENT CIR - 1(3), HYDERABAD GAVVA AMARENDER REDDY, HYDERABAD ACAPG1085F 2010 - 11 39,75,500 V RAGHAVENDRA RAO 23 ITA 2076 /HYD/2018 ACIT, CENT CIR - 1(3), HYDERABAD GAVVA AMARENDER REDDY, HYDERABAD ACAPG1085F 2011 - 12 44,55,090 V RAGHAVENDRA RAO 24 ITA 1032 /HYD/2012 ACIT, CENT CIR - 2, HYDERABAD DNA BIOTECH LTD, HYDERABAD AACCD2850L 2008 - 09 38,09,338 P MURALIMOHAN RAO 25 ITA 1063 /HYD/2012 ACIT, CENT CIR - 2, HYDERABAD SAMA RAMACHANDRA REDDY, HYDERABAD AUAPS0609R 2005 - 06 35,00,725 P MURALIMOHAN RAO 26 ITA 1064 /HYD/2012 ACIT, CENT CIR - 2, HYDERABAD SAMA RAMACHANDRA REDDY, HYDERABAD AUAPS0609R 2006 - 07 29,36,500 P MURALIMOHAN RAO 27 ITA 1115 /HYD/2018 1, CENTRAL CIRCLE - 1(2), HYDERABAD AMSRI HOMES PRIVATE LIMITED, SECUNDERABAD AAGCA1280M 2014 - 15 24,22,477 V RAGHAVENDRA RAO 28 ITA 1557 /HYD/2017 ITO, WARD - 2, KHAMMAM BODEPUDI NAGESWARA RAO, KHAMMAM ABFPB6779H 2009 - 10 30,86,861 NONE 29 ITA 585 /HYD/2017 ACIT, CIRCLE - 15(1), HYDERABAD BAILAPPA KOTAGI, SECUNDERABAD AFEPK5190E 2012 - 13 30,61,307 P MURALIMOHAN RAO 30 ITA 892 /HYD/2019 DCIT, CIRCLE - 2(1), HYDERABAD ILABS HYDERABAD TECHNOLOGY CENTRE PRIVATE LIMITED, HYDERABAD AABCI1166K 2015 - 16 27,80,256 NONE 31 ITA 839 /HYD/2019 DCIT, CENTRAL CIRCLE - 3(1), HYDERABAD PRAMOD KUMAR GUPTA, HYDERABAD ACGPG2294L 2005 - 06 4,78,273 ANAM SIDDIQUE 32 ITA 840 /HYD/2019 DCIT, CENTRAL CIRCLE - 3(1), HYDERABAD PRAMOD KUMAR GUPTA, HYDERABAD ACGPG2294L 2006 - 07 3,32,440 ANAM SIDDIQUE LOW TAX APPEALS GROUP 2 6 AUG 2019 - B PAGE 3 OF 7 33 ITA 2147 /HYD/2018 ACIT, CENTRAL CIRCLE - 2(4), HYDERABAD MSR CONSTRUCTIONS, KHAMMAM AATFM3957H 2013 - 14 NONE 34 ITA 2113 /HYD/2018 ITO, WARD - 1, MAHABOOBNAGAR P SRINIVASULU YADAV, MAHABOOBNAGAR AMWPP6154G 2008 - 09 26,72,230 NONE 35 ITA 760 /HYD/2017 ITO, WARD - 2(3), HYDERABAD HIMAVAT POWER LIMITED, HYDERABAD AABCH6144A 2012 - 13 29,64,943 P MURALIMOHAN RAO 36 ITA 1168 /HYD/2018 DCIT, CENTRAL CIRCLE - 3(2), HYDERABAD ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, SECUNDERABAD AAECA2381H 2011 - 12 24,79,518 NONE 37 ITA 1178 /HYD/2018 DCIT, CENTRAL CIRCLE - 2(1), HYDERABAD MECH ENGINEERS AND ERECTORS PRIVATE LIMITED, KHAM MAM AAECM4494M 2014 - 15 45,88,650 NONE 38 CO 32 /HYD/2018 DCIT, CENTRAL CIRCLE - 2(1), HYDERABAD MECH ENGINEERS AND ERECTORS PRIVATE LIMITED, KHAMMAM AAECM4494M 2014 - 15 NONE 39 ITA 243 /HYD/2019 ITO, (INTERNATIONAL TAXATION) - I, HYDERABAD SHALINI GIRISH, HYDERABAD AFKPG1925R 2013 - 14 48,48,003 NONE 40 ITA 728 /HYD/2019 ITO, (INTERNATION TAXATION) - I, HYDERABAD PRAKASH KANYADARA, VIJAYAWADA AGKPK9318H 2013 - 14 33,15,954 NONE 41 ITA 729 /HYD/2019 ITO, (INTERNATION TAXATION) - I, HYDERABAD PRAKASH KANYADARA, VIJAYAWADA AGKPK9318H 2014 - 15 48,79,375 NONE 42 ITA 1214 /HYD/2016 ITO, WARD - 3(3), HYDERABAD SREENIDHI INTERNATIONAL PVT LTD, SECUNDERABAD AAFCS5355L 2012 - 13 25,04,202 NONE 43 ITA 2144 /HYD/2018 ITO, WARD - 12(5), HYDERABAD NITYA BHARATH REDDY (SMT.VEERAPAREDDY NITYA), HYDERABAD AFTPV3067Q 2015 - 16 46,99,076 P VINOD 44 ITA 1137 /HYD/2014 DCIT, BUISNESS CIRCLE - 2, CHENNAI L RAJYALAKSHMI, CHENNAI AFGPR3011K 2007 - 08 27,55,810 P MURALIMOHAN RAO 45 ITA 2237 /HYD/2018 DCIT, INTERNATIONAL TAXATION - 2, HYDERABAD ANIL SHARMA, SECUNDERABAD AFVPS5250C 2014 - 15 27,95,011 NONE 46 CO 5 /HYD/2019 DCIT, INTERNATIONAL TAXATION - 2, HYDERABAD ANIL SHARMA, SECUNDERABAD AFVPS5250C 2014 - 15 30,76,780 NONE 47 ITA 44 /HYD/2017 DCIT, CIRCLE - 16(2), HYDERABAD MANISHA AGRI BIOTECH PRIVATE LIMITED, R.R.DIST AACCM7108C 2008 - 09 47,00,000 P MURALIMOHAN RAO LOW TAX APPEALS GROUP 2 6 AUG 2019 - B PAGE 4 OF 7 48 ITA 46 /HYD/2017 DCIT, CIRCLE - 16(2), HYDERABAD MANISHA AGRI BIOTECH PRIVATE LIMITED, R.R.DIS T AACCM7108C 2011 - 12 17,69,806 P MURALIMOHAN RAO 49 ITA 774 /HYD/2016 DCIT, CIRCLE - 16(2), HYDERABAD ORIGIN TO FUTURE CONSULTANCY SERVICES PVT LTD, HYDERABAD AAFC08802F 2012 - 13 33,88,980 S RAMA RAO 50 ITA 1928 /HYD/2017 ITO, WARD - 3, KARIMNAGAR SRI MUKKA GANGADHAR, KARIMNAGAR ABLPM9245R 2013 - 14 29,48,932 NONE 51 ITA 731 /HYD/2017 DCIT, CIRCLE - 2(2), HYDERABAD G2 CORPORATE SERVICES LIMITED, SECUNDERABAD AABCD2471J 2012 - 13 8,05,087 KA SAI PRASAD 52 ITA 782 /HYD/2019 ITO, WARD - 17(4), HYDERABAD VISION VENTURES PRIVATE LIMITED, HYDERABAD AABCV9519K 2014 - 15 38,30,130 NONE 53 ITA 847 /HYD/2019 ITO, WARD - 11(4), HYDERABAD REKHA BOGGARAPU, HYDERABAD CROPP3630C 2012 - 13 43,43,741 P VINOD 54 ITA 1062 /HYD/2017 DCIT, CIRCLE - 16(2), H YDERABAD CHERUKURI RAMOJI RAO (HUF), HYDERABAD AADHR6836E 2011 - 12 29,23,346 V RAGHAVENDRA RAO 55 ITA 2201 /HYD/2018 ACIT, CIRCLE - 7(1), HYDERABAD UBEDULLAH SHAREEF, HYDERABAD AFVPS5383J 2009 - 10 38,48,347 NONE 56 ITA 2271 /HYD/2018 ITO, WARD - 3(2), HYDERABAD RAMAKANTH BRAND AND MANAGEMENT CONSULTANTS PRIVATE LIMITED, HYDERABAD AAECR6111N 2013 - 14 32,82,980 A SRINIVAS 57 ITA 1170 /HYD/2017 DCIT, CIRCLE - 1(1), HYDERABAD AMERICAN INFOSERV PRIVATE LIMITED, HYDERABAD AAFCA3535L 2008 - 09 37,55,425 P MURALIMOHAN RAO 58 ITA 654 /HYD/2019 DCIT, CIRCLE - 2(1), HYDERABAD SANTOSH KUMAR JAIN, HYDERABAD ACLPJ8506D 2016 - 17 20,92,147 NONE 59 ITA 113 /HYD/2019 ACIT, CIRCLE - 15(1), HYDERABAD ALLAM KRISHNA, HYDERABAD BHIPA5511J 2004 - 05 8,41,806 A SRINIV AS 60 ITA 802 /HYD/2017 ACIT, CIRCLE - 6(1), HYDERABAD VITHAL DAS & CO, HYDERABAD AACFV7758C 2008 - 09 22,75,545 NONE 61 ITA 1200 /HYD/2018 DCIT, CENTRAL CIRCLE - 1(1), HYDERABAD CHERAKU SAROTHAM REDDY, HYDERABAD ADSPC8194J 2009 - 10 13,87,880 NONE 62 ITA 1201 /HYD/2018 DCIT, CENTRAL CIRCLE - 1(1), HYDERABAD CHERAKU SAROTHAM REDDY, HYDERABAD ADSPC8194J 2011 - 12 2,37,930 NONE 63 ITA 1202 /HYD/2018 DCIT, CENTRAL CIRCLE - 1(1), HYDERABAD CHERAKU SAROTHAM REDDY, HYDERABAD ADSPC8194J 2012 - 13 15,21,052 NONE LOW TAX APPEALS GROUP 2 6 AUG 2019 - B PAGE 5 OF 7 64 ITA 1203 /HYD/2018 DCIT, CENTRAL CIRCLE - 1(1), HYDERABAD CHERAKU SAROTHAM REDDY, HYDERABAD ADSPC8194J 2013 - 14 46,44,968 NONE 65 ITA 1204 /HYD/2018 DCIT, CENTRAL CIRCLE - 1(1), HYDERABAD CHERAKU SAROTHAM REDDY, HYDERABAD ADSPC8194J 2014 - 15 30,67,598 NONE 66 ITA 1205 /HYD/2018 DCIT, CENTRAL CIRCLE - 1(1), HYDERABAD CHERAKU SAROTHAM REDDY, HYDERABAD ADSPC8194J 2014 - 15 44,40,000 NONE 67 ITA 985 /HYD/2019 DCIT, CIRCLE - 1(1), HYDERABAD VENKATA RAMANA RAO MANNAM, HYDERABAD AOUPM1547G 2010 - 11 30,90,000 NONE 68 ITA 1795 /HYD/2017 DCIT, CIRCLE - 16(2), HYDERABAD PRAGATI GREEN MEADOWS & RESORTS LIMITED, HYDERABAD AACCP5283H 2009 - 10 29,77,623 P MURALIMOHAN RAO 69 ITA 1800 /HYD/2017 ITO, WARD - 3(1), HYDERABAD SDE ENGINEERS PRIVATE LIMITED, HYDERABAD AACCS8121R 2013 - 14 28,89,638 P MURALIMOHAN RAO 70 CO 4 /HYD/2019 ITO, WARD - 3(1), HYDERABAD SDE ENGINEERS PRIVATE LIMITED, HYDERABAD AACCS8121R 2013 - 14 71 ITA 1017 /HYD/2019 DCIT, CENTRAL CIRCLE - 1(2), HYDERABAD ANKIT KUMAR JAIN, HYDERABAD AGWPA4459K 2014 - 15 33,00,000 KA SAI PRASAD 72 ITA 1077 /HYD/2017 DCIT, CENT.CIRCLE - 1(2), HYDERABAD ANKIT KUMAR JAIN, HYDERABAD AGWPA4459K 2013 - 14 16,84,739 KA SAI PRASAD 73 CO 26 /HYD/2017 DCIT, CENT.CIRCLE - 1(2), HYDERABAD ANKIT KUMAR JAIN, HYDERABAD AGWPA4459K 2013 - 14 74 ITA 1003 /HYD/2018 ITO, WARD - 14(1), HYDERABAD MADHUCON SINO HYDRO JV, HYDERABAD AANFM1451G 2014 - 15 46,99,271 P MURALIMOHAN RAO 75 ITA 1746 /HYD/2016 DCIT, CIRCLE - 2(1), HYDERABAD JANAPRIYA PROPERTIES PRIVATE LIMITED, HYDERABAD AABCJ9001E 2006 - 07 34,82,507 A SRINIVAS 76 ITA 974 /HYD/2019 DCIT, CIRCLE - 3(1), HYDERABAD SUNIL, HYDERABAD JERPS2732P 2015 - 16 49,24,000 NONE 77 ITA 555 /HYD/2018 ITO, WARD - 3, ANANTAPUR A.K.TRANSPORT, TADIPATRI AAKFA5049H 2008 - 09 46,67,733 KA SAI PRASAD 78 ITA 553 /HYD/2018 ITO, WARD - 3, ANANTAPUR SAI SUDHA ROAD LINES, TADIPATRI ABFFS5790P 2007 - 08 35,04,680 KA SAI PRASAD 79 ITA 1960 /HYD/2018 DCIT, CIRCLE - 16(2), HYDERAB AD MADHUCON INFRA LIMITED, HYDERABAD AAECM6443Q 2014 - 15 P MURALIMOHAN RAO LOW TAX APPEALS GROUP 2 6 AUG 2019 - B PAGE 6 OF 7 80 ITA 1643 /HYD/2014 DCIT, CIRCLE - 3(3), HYDERABAD TEJESH KODAL, HYDERABAD ABZPK0052E 2009 - 10 45,61,222 P MURALIMOHAN RAO 81 ITA 1107 /HYD/2019 DCIT, CIRCLE - 16(2), HYDERABAD MIDWEST GRANITES PRIVATE LIMITED, HYDERABAD AAACM9486D 2015 - 16 23,16,272 P MURALIMOHAN RAO 82 ITA 990 /HYD/2019 ITO, WARD - 11(5), HYDERABAD LACHI RAJU INDUKURI, HYDERABAD AAFPI8996Q 2009 - 10 32,29,050 NONE 83 ITA 1310 /HYD/2019 ITO, (EXEMPTIONS), TIRUPATHI SRI BALAJI EDUCATIONAL SOCIETY, CHITTOOR AAITS6632C 2010 - 11 27,14,621 KA SAI PRASAD 84 ITA 1311 /HYD/2019 ITO, (EXEMPTIONS), TIRUPATHI SRI BALAJI EDUCATIONAL SOCIETY, CHITTOOR AAITS6632C 2011 - 12 44,81,504 KA SAI PRASAD ASSESSEE BY: AS DETAILED ABOVE REVENUE BY : SMT. MATTA PADMA SRI SOLGY J OSE T KOTTARAM DATE OF HEARING: 2 6 AUGUST 2019 DATE OF PRONOUNCEMENT: 2 6 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). 2. AT THE TIME OF HEARING IT HAS BEEN BROUGHT TO OUR NOTICE THAT AS PER THE CBDT CIRCULARS NO.03/2018 DATED 1 1.07.2018 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 THAN RS.50.00 LAKH, WE ARE DISMISSING TH E 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. LOW TAX APPEALS GROUP 2 6 AUG 2019 - B PAGE 7 OF 7 3. IN THE RESULT, ALL THESE APPEALS FILED BY THE REVENUE ARE DISM ISSED AS WITHDRAWN AND THE CROSS OBJECTIONS ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 2 6 AUGUST 2019. ( A. MOHAN ALANKAMONY ) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD DATED 2 6 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
