Income Tax Appellate Tribunal - Hyderabad
Dy.Commissioner Of Incometax ... vs Apl Healthcare,Limited , Hyderabad on 23 August, 2019
Low Tax Appeals Group 23 Aug 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH-B AT HYDERABAD
BEFORE Smt. P. MADHAVI DEVI, JUDICIAL MEMBER
AND
Shri. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER
Asstt. AR for Assessee
Srl Appeal No Appellant Respondent PAN No Tax Effect
Year (Sri/Kum/Smt)
ITA 1422 ACIT, Circle-9(1), Anantha Sai Realtors, AANFA
1 2009-10 35,34,086 Mohd Afzal
/H/2014 Hyderabad Hyderabad 1691G
ITA 1310 ITO, Ward-9(4), Anitha Chigullapally, ABJPC
2 2009-10 47,70,071 S Rama Rao
/H/2017 Hyderabad Hyderabad 7373C
ITA 1313 ITO, Ward-9(4), Ashwin Kumar Chigullapally, ADHPC
3 2009-10 39,98,770 S Rama Rao
/H/2017 Hyderabad Hyderabad 4709L
ITA 1308 ITO, Ward-9(4), Karthik Chigullapally, AICPC8
4 2009-10 36,91,630 S Rama Rao
/H/2017 Hyderabad Hyderabad 709Q
ITA 1312 ITO, Ward-9(4), Pavan Kumar Chigullapally, ACYPC
5 2009-10 47,45,684 S Rama Rao
/H/2017 Hyderabad Hyderabad 3702F
ITA 1311 ITO, Ward-9(4), Santosh Kumar ACYPC
6 2009-10 49,52,343 S Rama Rao
/H/2017 Hyderabad Chigullapally, Hyderabad 3704D
ITA 1309 ITO, Ward-9(4), Saritha Chigullapally, ACMPC
7 2009-10 48,06,440 S Rama Rao
/H/2017 Hyderabad Hyderabad 6475H
ITA 1142 ITO, Ward-2(3), Ashok Kumar Agarwal, AAKPA
8 2010-11 43,88,740 None
/H/2018 Hyderabad Hyderabad 5739J
CO 38 ITO, Ward-2(3), Ashok Kumar Agarwal, AAKPA
9 2010-11 43,88,740 None
/H/2018 Hyderabad Hyderabad 5739J
Forum for Excellence in
ITA 10 ITO, (Exemptions), Education and Life Feel AAAAF
10 2014-15 35,73,883 None
/H/2019 Tirupathi Educational Society, 2675F
Anantapur
ITA 584 ACIT, Circle-15(1), Bomma Pavan Kumar, ACNPB
11 2008-09 42,72,890 S Rama Rao
/H/2017 Hyderabad Hyderabad 0597F
ITA 111 DCIT, Circle16(2), Penna Cement Industries AACCM
12 2010-11 26,36,521 P Vinod
/H/2019 Hyderabad Limited, Hyderabad 7226P
ITA 1224 ACIT, Circle-15(1), AAOPV
13 V. Laxmi Devi, Hyderabad 2008-09 42,72,890 S Rama Rao
/H/2017 Hyderabad 1398N
ITA 866 ITO, Ward-11(4), Yadagiri Reddy Yaramad, ACTPY
14 2013-14 35,14,846 S Rama Rao
/H/2018 Hyderabad Hyderabad 0998G
ITA 290 DCIT, Central Circle- Goutamchand Jain Kantilal, AEDPK
15 2014-15 12,72,833 KC Devdas
/H/2018 1(2), Hyderabad Hyderabad 3396L
ITA 241 DCIT, Circle-1(2), Crown Beers India Private AACCC
16 2013-14 27,19,372 None
/H/2019 Hyderabad Limited, Hyderabad 9946Q
Bharat Financial Inclusion
ITA 253 DCIT, Circle-1(2), Limited (formerly SKS AAICS2
17 2013-14 48,14,220 KC Devdas
/H/2018 Hyderabad Microfinance Limited), 940J
Hyderabad
ITA 258 ITO, Ward-1, Gaddam Sainath(HUF), AAEHG
18 2014-15 37,54,399 None
/H/2019 Anantapur Dharmavaram 4979G
ITA 1240 ACIT, Cent. Circle-1, Krishnapatnam Port AAACK
19 2007-08 10,43,979 V Raghavendra Rao
/H/2017 Hyderabad Company Ltd, Hyderabad 8657J
Page 1 of 6
Low Tax Appeals Group 23 Aug 2019
CO 28 ACIT, Cent. Circle-1, Krishnapatnam Port AAACK
20 2007-08 10,43,979 V Raghavendra Rao
/H/2017 Hyderabad Company Ltd, Hyderabad 8657J
ITA 1241 ACIT, Cent. Circle-1, Krishnapatnam Port AAACK
21 2008-09 7,42,540 V Raghavendra Rao
/H/2017 Hyderabad Company Ltd, Hyderabad 8657J
CO 29 ACIT, Cent. Circle-1, Krishnapatnam Port AAACK
22 2008-09 7,42,540 V Raghavendra Rao
/H/2017 Hyderabad Company Ltd, Hyderabad 8657J
ITA 1242 ACIT, Cent. Circle-1, Krishnapatnam Port AAACK
23 2009-10 47,91,386 V Raghavendra Rao
/H/2017 Hyderabad Company Ltd, Hyderabad 8657J
CO 30 ACIT, Cent. Circle-1, Krishnapatnam Port AAACK
24 2009-10 47,91,386 V Raghavendra Rao
H/2017 Hyderabad Company Ltd, Hyderabad 8657J
ITA 1764 DCIT, Circle-1(2), Bhagwati Fats & Edible Oils AAECB
25 2013-14 39,49,645 None
/H/2018 Hyderabad Private Limited, Hyderabad 2338P
ITA 1219 DCIT, Circle-2(1), Indus Food Limited, AAACI
26 2007-08 48,60,167 P Vinod
/H/2017 Hyderabad Rajamundry 4605G
CO 6 DCIT, Circle-2(1), Indus Food Limited, AAACI
27 2007-08 48,60,167 P Vinod
/H/2018 Hyderabad Rajamundry 4605G
ITA 188 ITO, Ward-3(2), RAS Cities and Townships AADCR
28 2008-09 23,11,320 MV Anil Kumar
/H/2017 Hyderabad Private Limited, Hyderabad 0734L
ITA 381 ITO, Ward-3(2), RAS Infrastrutures Limited, AACCR
29 2008-09 48,54,326 MV Anil Kumar
/H/2017 Hyderabad Hyderabad 4257P
ITA 127 ITO, Ward-3(4), Sujana Universal Industries AACCS P Murali Mohan
30 2014-15 22,19,712
/H/2019 Hyderabad Limited, Hyderabad 8630H Rao
Cyient Limited (Formerly
ITA 120 DCIT, Circle-1(2), known as M/s Infotech AAAC1 Pavan Kumar
31 2015-16 26,68,765
/H/2019 Hyderabad Enterprises Limited), 4487J Chakrapani
Hyderabad
ITA 348 ACIT, Circle-1(1) , G Bala Subramanyam Reddy, AGKPR
32 2015-16 29,46,300 None
/H/2019 Tirupathi Tirupati 1007J
ITA 290 ACIT, Circle-7(1), Tirupati Logistics, AAGFT
33 2013-14 21,72,740 None
/H/2019 Hyderabad Hyderabad 6653C
ITA 278 ITO, Ward-2, AFEPK
34 Kamisetty Rajesh, Kurnool 2012-13 26,11,050 None
/H/2019 Kurnool 5574L
ITA 419 Vavveru Co-operative Rural AAATT
35 ITO, Ward-4, Nellore 2012-13 25,26,210 None
/H/2019 Bank Limited, Nellore 2432R
ITA 371 ACIT, Circle-7(1), Vimal Roller Flour Mills, AABFV
36 2015-16 42,62,252 None
/H/2019 Hyderabad Hyderabad 5491K
ITA 204 DCIT, Central Circle- Ashoka Develepers & AAECA
37 2012-13 8,82,646 KC Devdas
/H/2019 1(1), Hyderabad Builders Limited, Hyderabad 4442R
ITA 206 DCIT, Central Circle- Ashoka Develepers & AAECA
38 2014-15 16,23,230 KC Devdas
/H/2019 1(1), Hyderabad Builders Limited, Hyderabad 4442R
ITA 1899 ACIT, Central Circle- Syed Zain Bilgram, AACPZ
39 2003-04 1,19,884 Mohd Afzal
/H/2018 1(3), Hyderabad Hyderabad 6368A
ITA 1900 ACIT, Central Circle- Syed Zain Bilgram, AACPZ
40 2004-05 3,67,895 Mohd Afzal
/H/2018 1(3), Hyderabad Hyderabad 6368A
ITA 1901 ACIT, Central Circle- Syed Zain Bilgram, AACPZ
41 2005-06 8,54,881 Mohd Afzal
/H/2018 1(3), Hyderabad Hyderabad 6368A
ITA 1902 ACIT, Central Circle- Syed Zain Bilgram, AACPZ
42 2006-07 14,21,465 Mohd Afzal
/H/2018 1(3), Hyderabad Hyderabad 6368A
ITA 1903 ACIT, Central Circle- Syed Zain Bilgram, AACPZ
43 2007-08 5,39,483 Mohd Afzal
/H/2018 1(3), Hyderabad Hyderabad 6368A
ITA 1904 ACIT, Central Circle- Syed Zain Bilgram, AACPZ
44 2008-09 64,349 Mohd Afzal
/H/2018 1(3), Hyderabad Hyderabad 6368A
ITA 1349 ITO, Ward-15(1), Venkatesh Varikupala, ACGPV
45 2013-14 22,69,324 B Shanthi Kumar
/H/2017 Hyderabad Secunderabad 8476R
Page 2 of 6
Low Tax Appeals Group 23 Aug 2019
ITA 318 DCIT, Circle-1, Dr Chilukoti Veeramma, AFDPC
46 2014-15 21,08,551 None
/H/2019 Nellore Nellore 0881R
CO 17 DCIT, Circle-1, Dr Chilukoti Veeramma, AFDPC
47 2014-15 21,08,551 None
/H/2019 Nellore Nellore 0881R
ITA 1379 DCIT, Circle-2(2), Hycons Infrastructure AACCA
48 2007-08 28,18,355 Mohd Afzal
/H/2017 Hyderabad Limited, Hyderabad 8494R
DCIT, International TSI Business Parks
ITA 171 AACCT
49 Taxation-2, (Hyderabad) Private 2011-12 48,20,041 MV Anil Kumar
/H/2019 4067B
Hyderabad Limited, Hyderabad
DCIT, International TSI Business Parks
ITA 172 AACCT
50 Taxation-2, (Hyderabad) Private 2012-13 26,02,524 MV Anil Kumar
/H/2019 4067B
Hyderabad Limited, Hyderabad
ITA 1517 DCIT, Cent Cir-2(4), AAXPC
51 Ch Kantha Rao, Hyderabad 2007-08 31,03,528 KC Devdas
/H/2016 Hyderabad 8161D
CO 18 DCIT, Cent Cir-2(4), AAXPC
52 Ch Kantha Rao, Hyderabad 2007-08 31,03,528 KC Devdas
/H/2017 Hyderabad 8161D
ITA 163 ACIT, Circle-1, K Upender Kumar (HUF), AAIHK
53 2010-11 33,25,355 P Vinod
/H/2016 Kadapa Kadapa 3741A
CO 19 ACIT, Circle-1, K Upender Kumar (HUF), AAIHK Cross
54 2010-11 P Vinod
/H/2016 Kadapa Kadapa 3741A Objection
ITA 1814 DCIT, Central Cirlce- Kaithi Damodar Reddy, AEHPK
55 2013-14 31,62,770 KA Sai Prasad
/H/2018 2(3), Hyderabad Hyderabad 0424M
ITA 1815 DCIT, Central Circle- Kaithi Damodar Reddy, AEHPK
56 2014-15 20,90,385 KA Sai Prasad
/H/2018 2(3), Hyderabad Hyderabad 0424M
The Andhra Pradesh Mineral
ITA 1258 ACIT, Circle-2(2), AAACT
57 Development Corporation 2012-13 21,06,471 CS Subramanyam
/H/2017 Hyderabad 7391N
Limited, Hyderabad
ITA 798 DCIT, Central Circle- Amrutha Agro Estates AAGCA
58 2013-14 42,93,512 None
/H/2018 2(4), Hyderabad Private Limited, Vijayawada 7865E
ITA 1488 ITO, Ward-3(1), Sanghi Textlies Private Ltd, AADCS
59 2012-13 29,85,000 KA Sai Prasad
/H/2016 Hyderabad Hyderabad 0837P
ITA 1269 DCIT, Circle-16(2), Ocean Sparkle Limited, AAACO
60 2016-17 45,55,055 None
/H/2019 Hyderabad Hyderabad 2519H
ITA 2099 ITO, Ward-1, Padmodaya Chit Fund AACFP
61 2012-13 21,88,922 S Rama Rao
/H/2018 Suryapet Private Limited, Bhongiri 6308C
ITA 1163 ITO, Ward-15(4), C.Venkateswara Rao, ACVPC
62 2008-09 22,36,847 KC Devdas
/H/2017 Hyderabad Hyderabad 0716E
ITA 1215 ITO, Ward-15(3), G. Narsimha Reddy, AFVPG
63 2008-09 20,67,190 KC Devdas
/H/2017 Hyderabad Secunderabad 4445D
ITA 1255 ITO, Ward-15(3), M. Anthony Reddy, AKJPM
64 2008-09 20,72,278 KC Devdas
/H/2017 Hyderabad Secunderabad 9894M
ITA 931 ITO, Ward-14(5), AJDPA
65 Ayesha Abid Ali, Hyderabad 2006-07 18,42,258 None
/H/2015 Hyderabad 3580F
Ascentech Engineering
ITA 987 DCIT, Circle-1(1), AAKCA
66 Solutions Private Limited, 2015-16 38,33,590 MV Anil Kumar
/H/2019 Hyderabad 9922C
Hyderabad
ITA 1556 ACIT, Circle-9(1), ASKPS P Murali Mohan
67 S. Shakuntala, Hyderabad 2008-09 9,46,340
/H/2017 Hyderabad 7924B Rao
ITA 1329 DCIT, Circle-1(1), Apollo Micro Systems AABCA
68 2013-14 48,85,049 None
/H/2018 Hyderabad Private Limited, Hyderabad 9924D
ITA 49 ACIT, Circle-2(2), Ganga Exim Private Limited, AABCG
69 2008-09 33,50,962 None
/H/2019 Hyderabad Hyderabad 3773A
Page 3 of 6
Low Tax Appeals Group 23 Aug 2019
AGWP
ITA 1076 DCIT, Cent.Circle- Ankit Kumar Jain,
70 A4459 2012-13 43,27,859 KA Sai Prasad
/H/2017 1(2), Hyderabad Hyderabad
K
AGWP
CO 25 DCIT, Cent.Circle- Ankit Kumar Jain,
71 A4459 2012-13 43,27,859 KA Sai Prasad
/H/2017 1(2), Hyderabad Hyderabad
K
Shah Electronics & Home
ITA 202 ITO, Ward-3(1), AAECS
72 Appliances Private Limited, 2015-16 25,63,096 None
/H/2019 Hyderabad 5488F
Hyderabad
ITA 245 ITO, Ward-9(4), Sri Krishna Sundara Sharma ACHPL
73 2015-16 34,07,455 None
/H/2019 Hyderabad Lanka, Hyderabad 4314P
ITA 2014 ACIT, Circle-8(1), Gunapati Keerthi Reddy, ADYPR
74 2013-14 24,54,848 None
/H/2017 Hyderabad Hyderabad 4543G
ITA 130 DCIT, Circle-12(1), AHBPK
75 Rakesh Kotla, Hyderabad 2012-13 36,39,731 P Vinod
/H/2017 Hyderabad 2665D
ITA 1055 ACIT, Circle-16(1), Laser Dot Limited, AAACL
76 2006-07 27,79,554 S Rama Rao
/H/2017 Hyderabad Hyderabad 6230C
ITA 1744 ITO, Ward-1, Kurnool Seeds (P) Limited, AACCK
77 2010-11 22,57,912 None
/H/2018 Kurnool Kurnool 3170G
ITA 632 ITO, (Exemptions), Stanley Educational Society, ABGFS
78 2013-14 32,84,220 KC Devdas
/H/2018 Tirupati Kurnool 0037E
ITA 1114 DCIT, Circle-16(1), Nephrocare Health Services AADCN
79 2015-16 31,23,583 None
/H/2019 Hyderabad Private Limited, Hyderabad 1504A
ITA 1773 ITO, Ward-16(2), Pancom Marketing Private AABCP
80 2014-15 29,50,097 None
/H/2018 Hyderabad Limited, Secunderabad 2160N
ITA 1801 ITO, Ward-3(2), Ram Informatics Limited, AAACR
81 2013-14 37,38,961 None
/H/2017 Hyderabad Hyderabad 9609M
ITA 838 ITO, Ward-2(1), KSK Mineral Resources AADCK
82 2014-15 21,78,873 S Rama Rao
/H/2019 Hyderabad Private Limited, Hyderabad 1310R
ITA 1212 ITO, Ward-2(4), Techzert Software Private AAFCT
83 2016-17 27,60,795 None
/H/2019 Hyderabad Limited, Hyderabad 3864R
ITA 1389 ITO, Ward-14(5), Annapurna Studios Private AAFCS
84 2012-13 43,17,882 None
/H/2017 Hyderabad Limited, Hyderabad 5941A
ITA 1349 ACIT, Circle-1, M G Metallic Springs Private AABCM
85 2013-14 44,15,621 KA Sai Prasad
/H/2018 Anantapur Limited, Anantapur 3711A
ITA 201 DCIT, Circle-3(2), Splendid Metal Products AACCS
86 2014-15 23,08,994 None
/H/2019 Hyderabad Limited, Hyderabad 8614H
ITA 124 DCIT, Circle-3(1), AAGCA
87 Health Super Hi-Way Pvt Ltd 2013-14 6,89,809 None
/H/2019 Hyderabad 8532N
CO 8 DCIT, Circle-3(1), AAGCA
88 Health Super Hi-Way Pvt Ltd 2013-14 6,89,809 None
H/2019 Hyderabad 8532N
ITA 1567 ITO, Ward-9(4), Mahender Reddy Pishati, AGAPP
89 2014-15 20,11,995 KC Devdas
/H/2017 Hyderabad Hyderabad 7458H
Sri Subrahmaneswara
ITA 1961 ACIT, Circle-1, AACFV
90 Transport Contractors, 2009-10 25,43,135 S Rama Rao
/H/2018 Kurnool 1439L
Koilakuntla
ITA 67 DCIT, Circle-1(2), Chintalapati Holdings AABCC
91 2007-08 23,13,111 V Raghavendra Rao
/H/2017 Hyderabad Private Limited, Hyderabad 5085D
Ratna Infrastructure
ITA 600 DCIT, Central Circle- AADCR
92 Projects Private Limited, 2008-09 10,02,705 Mohd Afzal
/H/2016 2(1), Hyderabad 5836P
Hyderabad
Ratna Infrastructure
ITA 601 DCIT, Central Circle- AADCR
93 Projects Private Limited, 2009-10 42,36,853 Mohd Afzal
/H/2016 2(1), Hyderabad 5836P
Hyderabad
Page 4 of 6
Low Tax Appeals Group 23 Aug 2019
ITA 775 DCIT, Circle-16(1), NCS Investments Private AABCN
94 2012-13 28,93,881 None
/H/2017 Hyderabad Limited, Hyderabad 1081E
ITA 500 ITO, Ward-2(2), Greenesol Power Systems AACCG
95 2014-15 45,56,770 S Rama Rao
/H/2019 Hyderabad Private Limited, Hyderabad 0592L
ITA 1460 DCIT, Circle-16(1), NSL Estates Private Limited, AACCN
96 2013-14 15,38,040 P Vinod
/H/2018 Hyderabad Hyderabad 5480C
ITA 1461 DCIT, Circle-16(1), NSL Estates Private Limited, AACCN
97 2014-15 15,38,018 P Vinod
/H/2018 Hyderabad Hyderabad 5480C
AACCC
ITA 1458 DCIT, Circle-16(1), NSL Infratech Private
98 N5479 2012-13 14,13,091 P Vinod
/H/2018 Hyderabad Limited, Hyderabad
K
ITA 2016 DCIT, Circle-2(1), Hariprasad Reddy Borra, ADQPB
99 2013-14 40,45,717 None
/H/2018 Hyderabad Hyderabad 9152M
ITA 320 ACIT, Circle-2(1), AGKPB
100 B Sambasiva Rao, Tirupati 2013-14 25,25,000 None
/H/2019 Tirupathi 1268K
ITA 783 DCIT, Cent.Circle- Shantiniketan Homes Private AAJCS
101 2006-07 26,46,410 Mohd Afzal
/H/2017 2(4), Hyderabad Limited, Hyderabad 7489K
ITA 503 ITO, Ward-1, AIIPL7
102 K Lakshmi Kumari, Chittoor 2015-16 27,44,850 None
/H/2019 Madanapalle 951R
Cosyn Limited (Formerly
ITA 117 DCIT, Circle-1(2), known as M/s CSS AABCC
103 2014-15 29,87,288 None
/H/2018 Hyderabad Technergy Limited), 3628G
Hyderabad
ITA 756 ITO, Ward-3(4), Sumathi Corporate Services AAKCS
104 2013-14 34,96,440 None
/H/2018 Hyderabad Private Limited, Hyderabad 8202M
ITA 1236 DCIT, Circle-1(1), APL Healthcare Limited, AAGCA
105 2016-17 36,96,317 None
/H/2019 Hyderabad Hyderabad 4252P
ITA 1241 DCIT, Circle-2(1), Kalburgi Cement Private AACCV
106 2016-17 40,27,053 None
/H/2019 Hyderabad Limited, Hyderabad 8513G
ITA 615 DCIT, Circle-16(2), PLR Projects Private AADCP Pavan Kumar
107 2013-14 14,49,780
/H/2019 Hyderabad Limited, Hyderabad 9069L Chakrapani
ITA 101 DCIT, Circle-16(1), Quislex Legal Services AAACQ
108 2011-12 43,18,575 S Rama Rao
/H/2016 Hyderabad Private Limited, Hyderabad 1153H
Assessee by: As detailed above
Sri YVST Sai
Revenue by: Sri Mohan Kumar
Smt Matta Padma
Date of hearing: 23 August 2019
Date of pronouncement: 23 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).
Page 5 of 6Low Tax Appeals Group 23 Aug 2019
2. At the time of hearing it has been brought to our notice that as per the CBDT Circulars No.03/2018 dated 11.07.2018 and Circular No.17 of 2019 dated 9th 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 the 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.
3. In the result, all these appeals filed by the Revenue are dismissed as withdrawn and the cross objections are dismissed as infructuous.
Order pronounced in the Open Court on 23 August 2019.
(S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad dated 23 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 Aug 2019 second Member 4 Draft discussed/approved by second Aug 2019 Member 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 Aug 2019 Clerk 9 Date of Dispatch of order Aug 2019 Page 6 of 6