The Commissioner Of Income ... vs M/S Singh Pultry Pvt Ltd, Opp ...
2023 Latest Caselaw 910 Tel

          THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
                                             AND
                  THE HON'BLE SRI JUSTICE N.TUKARAMJI
                                  I.T.T.A.No.331 of 2006
JUDGMENT: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)

        Heard Ms. B.Sapna Reddy, learned counsel for the appellant

and Mr. Y.Ratnakar, learned counsel for the respondent.

2. This appeal under Section 260A of the Income Tax Act,

1961 (briefly, 'the Act' hereinafter), has been preferred by the

revenue as the appellant against the order dated 14.09.2005 passed

by the Income Tax Appellate Tribunal, Hyderabad Bench 'B',

Hyderabad (Tribunal), in I.T.A.No.434/Hyd/2003 for the

assessment year 1999-2000.

3. Learned counsel for the appellant fairly submits that tax

effect in this appeal is below the monetary limit for filing appeal.

4. Central Board of Direct Taxes (CBDT) has issued Circular

No.17 of 2019, dated 08.08.2019, amending the previous Circular

No.3 of 2018, dated 11.07.2018, by further enhancing the monetary

limits for filing appeals by the Income Tax Department before the ::2::

Income Tax Appellate Tribunals, High Courts and Supreme Court

as a measure for reducing litigation. In paragraph 2 of the said

circular we find that the monetary limit fixed for filing an appeal

before the High Court is Rs.1.00 crore.

5. Therefore, the appeal filed by the revenue is dismissed in

terms of the aforesaid Circular No.17 of 2019, dated 08.08.2019.

However, if the appeal comes within the exception under

paragraph 10 of Circular No.3 of 2018, it would be open to the

Income Tax Department to seek revival of the appeal.

Miscellaneous applications pending, if any, shall stand closed.

However, there shall be no order as to costs.

__________________ UJJAL BHUYAN, CJ

_______________ N.TUKARAMJI, J Date: 22.02.2023 LUR