The Commissioner Of Income Tax Central vs Dr.P.Radha, Hyderabad
2025 Latest Caselaw 3376 Tel

Telangana High Court

The Commissioner Of Income Tax Central vs Dr.P.Radha, Hyderabad on 24 March, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

     THE HONOURABLE SRI JUSTICE P.SAM KOSHY
                     AND
     THE HONOURABLE SRI JUSTICE NARSING RAO
                 NANDIKONDA
                      ITTA No.10 OF 2016

JUDGMENT:

(per Hon'ble Sri Justice P.Sam Koshy)

Heard Ms. K. Mamtha, learned Senior Standing Counsel for

the Income Tax Department for the appellant. Perused the record.

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

1961, has been preferred by the Revenue as the appellant

against the order dated 06.06.2014 passed by the Income Tax

Appellate Tribunal, Hyderabad Bench 'A', Hyderabad, in

I.T.A.No.307/Hyd/2013 for the Assessment Year 2007-08.

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

No.9 of 2024 dated 17.09.2024, amending the previous Circular

No.5 of 2024 dated 15.03.2024, 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.2.00 crore.

4. In the instant appeal, tax effect is well below the monetary

limit.

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

terms of the aforesaid Circular No.9 of 2024 dated 17.09.2024.

However, if the appeal comes within the exception of Circular

No.5 of 2024, it would be open to the Income Tax Department to

seek revival of the appeal. There shall be no order as to costs.

6. Consequently, miscellaneous petitions pending, if any, shall

stand closed.

__________________ P.SAM KOSHY, J

_______________________________ NARSING RAO NANDIKONDA, J

24.03.2025 Lrkm