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Income Tax Appellate Tribunal - Hyderabad

Acit, Circle - 5(1), Hyderabad vs Shri M Ravi Kumar,, Mahabubnagar on 17 October, 2019

              IN THE INCOME TAX APPELLATE TRIBUNAL
                 HYDERABAD BENCH "A", HYDERABAD

 BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER
        AND SHRI V. DURGA RAO, JUDICIAL MEMBER

 S.No.  ITA No.            AY              Appellant           Respondent
   1   1357/H/14         2010-11      Asst.                 M. Sai Leela,
                                      Commissioner of       Mahabubnagar.
                                      Income-tax,
                                      Circle - 5(1),        PAN - AFKPM 6539H
                                      Hyderabad.
    2      1358/H/14     2010-11              -do-          M. Srinivasa Rao,
                                                            Mahabubnagar.

                                                            PAN-AFKPM6540A
    3      1359/H/14     2010-11             -do-           M. Venkata
                                                            Subbaiah,
                                                            Mahabubnagar.

                                                            PAN-ABLPM 4408Q
    4      1360/H/14 2010-11                 -do-           M. Vara Prasad,
                                                            Mahabubnagar.

                                                            PAN-AWSPM 6908 R
    5      1361/H/14 2010-11                 -do-           M Ravi Kumar,
                                                            Mahabubnagar.

                                                            PAN AFKPM 5975R

                   Assessee by          :     Shri Arvind Dakshan
                   Department By        :     Shri C.P. Rama Swamy

                    Date of hearing     :     15/10/2019.
         Date of pronouncement          :     17/10/2019.

                                   O RDE R

PER V. DURGA RAO, J.M.:

These appeals by the Revenue are directed against the orders of Commissioner of Income Tax (Appeals) -V, Hyderabad, all dated 28/02/2014 for the Assessment Year 2010-11.

M. Sai Leela and others.

2. When these appeals are taken up for hearing, ld.AR has submitted that the tax effect involved in these appeals are below Rs.50.00 lakhs and as per the CBDT Circular No. No.17/2019, dated 08/08/2019, these appeals are not maintainable and requested for dismissal of the same.

3. On the other hand, ld. DR fairly accepted that the tax effect involved in these appeals are below Rs. 50.00 lakhs.

4. In view of the CBDT Circular No.17/2019, dated 08/08/2019, which was followed by Notification No.279/Misc/M-93/2018-ITJ, dated 20/08/2019 wherein it was clarified that the revised monetary limits mentioned in Circular No.17/2019 are applicable to all pending appeals also, these appeals filed by the Revenue are not maintainable and are dismissed accordingly.

5. In the result, all the appeals filed by the Revenue are dismissed.

Order Pronounced in open Court on this 17 th day of October, 2019.

                     Sd/-                                Sd/-
          (A. MOHAN ALANKAMONY)                     (V. DURGA RAO)
            ACCOUNTANT MEMBER                       JUDICIAL MEMBER

Hyderabad, Dated: 17 th October, 2019.

kv Copy to:

1. M. Sai Leela, 2) M. Srinivasa Rao, 3) M. Venkata Subbaiah,

4) M Vara Prasad and 5) M Ravi Kumar, No. 1 -8-110, Kosgi Road, Mahabubnagar.

5. ACIT, Circle - 5(1), 3 rd Floor, IT Towers, Masab Tank, Hyd.

6. CIT(A) - V, Hyderabad.

7. CIT(A)-IV, Hyderabad

8. The D.R., Visakhapatnam.

9. Guard file.