Commissioner Of Income Taxii, vs M/S. Sri Kailash Sugar Chemicals ...
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         THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
                                       AND
              THE HON'BLE SRI JUSTICE N. TUKARAMJI


                         I.T.T.A.No.74 of 2011

JUDGMENT: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)


       Heard Ms. K.Mamata Choudary, learned Standing

Counsel for Income Tax Department for the appellant and

Ms. Harshini, learned counsel for the respondent.

2. This appeal has been filed by the revenue under

Section 260A of the Income Tax Act, 1961, against the

order dated 30.04.2008 passed by the Income Tax

Appellate Tribunal, Hyderabad Bench 'A', Hyderabad

(Tribunal), in IT (SS) A No.7/Hyd/2000 for the block period

01.04.1986 to 19.02.1997.

3. Learned Standing Counsel for the appellant fairly

submits that the disputed tax effect is Rs.36,39,805.00,

which is below the limit prescribed by the Central Board of

Direct Taxes (CBDT).

4. We find that 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

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. In the instant appeal, tax effect is of Rs.36,39,805.00,

which is well below the monetary limit.

6. Therefore, the appeal filed by the Department 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 25.01.2023 vs