Pr. Commissioner of Income Tax-2, Hyderabad V. Keshava Rao and Associates

ITTA/347/2018

AI Insights

The case involves an appeal by the Pr. Commissioner of Income Tax-2, Hyderabad against the order of the Income Tax Appellate Tribunal, Hyderabad Bench 'A'. The appeal was related to the assessment year 2006-2007 and challenged the decision made by the Commissioner of Income Tax Appeals-2, Hyderabad. The primary legal issue was the maintainability of the appeal concerning the monetary limit set for filing appeals in the High Court. The court referenced a circular from the CBDT which amended the monetary limits for filing appeals, and found that the appeal did not meet the required financial threshold for maintainability.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 808827 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 02-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: K MAMATA
• Keywords: Appeal; Assessment Year 2006-2007; Commissioner of Income Tax (Appeals); Income Tax; Income tax appellate tribunal
• Section: 116-A; 260-4

Judgement Text

"[ 3386 ] HIGH COURT FOR THE STATE OF TELANGANA WEDNESDAY ,THE SECOND DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETry NCOME TAX TRIBUNA L APPEAL NO: 347 OF 2018 (lncome Tax Tribunal Appeal Under Section 260-4 of the lncome Tax Act, against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench'A', Hyderabad in ITA No.204lHYDl2O17 , for assessment Year 2006-2007, dated 22.11.2017 , preferred against the Order of the Commissioner of lncome Tax Appeals-2, Hyderabad, ITA No.0362/2013-14 dated 03.11.2016, preferred against the Order of the lncome tax Officer, W-8(3), Hyderabad PAN/GIR No. AAS|FKO849B, dated 06-12-2013.) Between: Pr. Commissioner of income tax-2, Hyderabad ...APPELLANT/R3 AND M/s Keshava Rao and Associates, Plot No.155, Kolhaguda Mail Road, Opp Harsha Toyota Show Room, Kondapur, Hyderabad-500084 ...RESPONDENT/APPELLANT Counsel for the Appellant :Ms. K. MAMATA Counsel for the Respondent :NONE APPEARED The Court made the following: , .HE HON'BLE SRI JUSTICE P.SAI I KOSH T AND T]|II T]ON'BLE SRI JUSTICE A. LAXM] NAR{ 'ANA I.T.T.A. No. 347 of 20t8 r[9_DqIt4E!fT:/i, t , t t t'L i, .ttL:;tLce p.sAM KosHy) ili l d ri: K.- ,Ianri la. lcar-lcrl Senjor Stalclirrg (JoL l ;r I appe:ring ftrr the aprpell, n t LJcnch ll lOl'' 1 r:-:rt'.1 ' ', tlrrt a t:i,l 6 2. -lhrs :r1rl, ,d undcr been ltrcli rrt I 1;r tht Section ll6()A of the Inc )m,t Ti,. r.t. I961. hrrs Ilt'rcntrc as the appcl ani irrlillr: t thc oral(,r rhr Incornr 'lar Appr.!l; tc Tr lr.rrrrr t1)rler:Lbirri L'l t .No.-?0.1/l-Iydl2017 br thc ss(,s:;meDr ycar d1 .l ir II 2006-07 .l (-cit :irl i ra.cl l)t )r,..t T.txr,s lCBDT) hus isslred i. , cirlar ,. l7 ,tf 20 l9 dt.U3.0l. tC 19, arnt,nclir-rg th<, previous Circuk.r r,.3 oj. 20lg dt. I i.07.20 18, I ; fur-tl-rcr. t.trhancing Lhe monetitrv limitr; 1,.. ilrng appcals l)i ilr.. I,('')=r( I Lr Ilcr.rr, rrar-r.rL i)('l-)r('tlre Incomr: r'.r, rIt.:ri:1c T.ilar.ils iliqh Cour li ;l I ijupr( llr. Clout-r ils .1 []eztsllr(. fcr rerltl lq litigtttio;r Itl parauraph -) lri said ('i'r:ular, ,,,. t. Ilnd that thc m()neL r_ lr'tiL fired f,r filtng arl a1;pcirl i :f trt-' thr tligh Court is Rs.l.00 r:ro-e. 4 irr ll r' ! .i I L irpl)1 ;rl tari clli.ct rs rr,,ell br.ftr,,v lllc nt( tr(,t;ll limit 'l'!rcr L lr, Lr e 1pl)( i1l ,r1cd :_r,1 rltc l)eparrnrr.nt ,s ciisi : ssr c1 rn Lcrnts ol- 1l-rc rrlo'.csirirl (. 1 .:l la.N. I - of r20 l(l (ir.0g.0g.2cr l(_ Ir(irL, t.,.. rf rhe aPp.ai Cr.rtlri:s rrillrr, rr r' c.[rtir,| urrrk,, 1r;r,.rgr.;L1.rh l(),rl ]ir.,r_.Lrr ,,,.l ol lOlt3. rr 2 would be open to the Income Ta-x Department to secl( revival o[ the appeal No order as to costs Consequently, miscellaneous petitrons pcndrng, if any, shall stand 6 closed To, DL //TRUE COPY// Sd/. K. SRINIVASA RAO JOTNISEGISTRAR C1D sEcr;N oFFtcER 1 . The lncome Tax Appellate Tribunal, Hyderabad Bench ' A ', Hyderabad 2. The Commissioner of lncome Tax Appeals-2, Hyderabad 3. The lncome tax Officer, W-8(3)' Hyderabad 4. One CC to Ms. K. MAMATA, Advocate [OPUC] 5. Two CD Copies J t I HIGH COURT DATED:02/08,12( i2i JUDGMENT ITTA.No.347 ol i 0'8 /,, ,l' t';' tl .) l:) i-- ''l'^ t. .(l 'i3 l6- z a Ai]I 2023 '2 c DISMISSIN(i TI II AI'PEAI <-' v9 2 L) "