Income Tax Appellate Tribunal - Hyderabad
Dcit, Circle-2(1), Hyderabad, ... vs Keimed Limited, Hyderabad, Hyderabad on 30 August, 2019
Low Tax Appeals Group 30 Aug 2019 - A
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH-A AT HYDERABAD
BEFORE Smt. P. MADHAVI DEVI, JUDICIAL MEMBER
AND
Shri. A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER
Counsel for
Appeal
Srl Appellent Respondent PAN A.Y. Tax Effect assessee
Number
(Sri/Kum/Smt)
DCIT, Circle-
ITA 1660 KEIMED Private AABCK
1 2(1), 2009-10 27,84,281 KC Devdas
/Hyd/2016 Limited, Hyderabad 4532F
Hyderabad
DCIT, Circle- Janapriya
ITA 280 AABCJ9
2 2(1), Properties Private 2012-13 32,20,163 A Srinivas
/Hyd/2017 001E
Hyderabad Limited, Hyderabad
ITO, Ward-
ITA 571 Jamiatul Muflihaat, AABAJ6
3 9(3), 2011-12 45,25,826 None
/Hyd/2017 Hyderabad 972A
Hyderabad
ITO, Ward-
ITA 572 Jamiatul Muflihaat, AABAJ6
4 9(3), 2012-13 23,09,164 None
/Hyd/2017 Hyderabad 972A
Hyderabad
ACIT,
ITA 1080 Cent.Circle- Marri Venkat ACIPM2
5 2012-13 22,55,700 Manoj Daga
/Hyd/2017 3(1), Reddy, Hyderabad 305A
Hyderabad
ITO, Ward-
ITA 1160 Gadde Siva Ram ACWPG
6 12(5), 2009-10 49,59,486 S Rama Rao
/Hyd/2017 Prasad, Hyderabad 9765E
Hyderabad
ITO, Ward-
ITA 1317 Jamiat Ul Maflihaat, AABAJ6
7 9(3), 2008-09 26,70,791 None
/Hyd/2017 Hyderabad 972A
Hyderabad
DCIT, Circle- Magnaquest
ITA 1425 AACCM
8 16(2), Technologies 2013-14 48,32,606 KC Devdas
/Hyd/2017 3117F
Hyderabad Limited, Hyderabad
ACIT, Circle-
ITA 1605 Satvinder Singh ABLPB6 P Murali Mohan
9 5(1), 2013-14 42,33,180
/Hyd/2017 Bagga, Hyderabad 160G Rao
Hyderabad
ACIT, Circle-
ITA 1606 Satvinder Singh ABLPB6 P Murali Mohan
10 5(1), 2014-15 49,35,271
/Hyd/2017 Bagga, Hyderabad 160G Rao
Hyderabad
ACIT, Circle-
ITA 240 Mohammed Ayub ADMPM
11 7(1), 2009-10 18,79,972 Mohd. Afzal
/Hyd/2018 Ahmed, Hyderabad 6204M
Hyderabad
Page 1 of 4
Low Tax Appeals Group 30 Aug 2019 - A
DCIT, Circle- Maheswari Plaza
ITA 619 AABCM
12 16(2), Resorts Limited, 2009-10 16,09,200 None
/Hyd/2018 6346D
Hyderabad Hyderabad
Legend Builers &
ITA 753 ACIT, Circle-1, AAFFL
13 Constructions, 2014-15 33,99,000 None
/Hyd/2018 Kurnool 6807K
Kurnool
DCIT, Circle- Ocean Park Multi
ITA 847 AAACO
14 16(2), Tech Limited, 2009-10 27,00,000 S Rama Rao
/Hyd/2018 5367P
Hyderabad Hyderabad
ACIT, Circle-
ITA 1010 K Gajanand Reddy, ADPPR
15 15(1), 2009-10 21,42,400 None
/Hyd/2018 Secunderabad 3325P
Hyderabad
ITA 1121 ITO, Ward-2, Naraboina Subba AIOPR8
16 2014-15 45,03,872 KC Devdas
/Hyd/2018 Kurnool Rao, Kurnool 236K
ITA 1347 ACIT, Circle-1, Nag Advertising & ABIPT3 P Murali Mohan
17 1994-95 29,37,415
/Hyd/2018 Kurnool Marketing, Adoni 985C Rao
DCIT, Central
ITA 1603 Ramprakash Nagori AAEHR
18 Circle-2(2), 2015-16 49,08,602 None
/Hyd/2018 (HUF), Hyderabad 4492M
Hyderabad
Ramprakash DCIT, Central
CO 40 AAEHR
19 Nagori (HUF), Circle-2(2), 2015-16 49,08,602 None
/Hyd/2018 4492M
Hyderabad Hyderabad
Quippo
DCIT, Circle-
ITA 1732 Construction AAACQ
20 16(1), 2015-16 22,87,523 None
/Hyd/2018 Equipment Limited, 1735F
Hyderabad
Hyderabad
Quippo
CO 36 Construction DCIT, Circle-16(1), AAACQ
21 2015-16 22,87,523 None
/Hyd/2018 Equipment Hyderabad 1735F
Limited
Manchikanti
ITA 1777 ACIT, Circle-1, Venkata Ranga AAZPM V Raghavendra
22 2013-14 43,87,316
/Hyd/2018 Anantapur Sesha Prasad, 0394A Rao
Guntakal
ITA 1958 ITO, Ward-3, Shaik Faheemunnisa AIQPS5
23 2008-09 15,01,087 S Rama Rao
/Hyd/2018 Kadapa Begum, Kadapa 034A
ITO, Ward-
ITA 1084 Syed Aneesuddin, AAOPU
24 7(1), 2006-07 11,01,581 None
/Hyd/2013 Hyderabad 6624Q
Hyderabad
ACIT, Circle-
ITA 1356 BBEL MIPL JV, AAAAB
25 14(1), 2011-12 38,01,787 S Rama Rao
/Hyd/2015 Hyderabad 7423P
Hyderabad
Aware Health and
ADIT,
ITA 1895 Research AAATA
26 (Exemption)-II, 2001-02 40,17,618 S Rama Rao
/Hyd/2011 Foundation, 4862C
Hyderabad
Hyderabad
Page 2 of 4
Low Tax Appeals Group 30 Aug 2019 - A
Aware Health and
ADIT,
CO 7 Research AAATA
27 (Exemption)-II, 2001-02 40,17,618 S Rama Rao
/Hyd/2012 Foundation, 4862C
Hyderabad
Hyderabad
ADIT, Aware (India)
ITA 1466 AAATA
28 (Exemption)-II, Foundation, 2001-02 41,48,090 S Rama Rao
/Hyd/2011 2340K
Hyderabad Hyderabad
ADIT, Aware (India)
CO 25 AAATA
29 (Exemption)-II, Foundation, 2001-02 41,48,090 S Rama Rao
/Hyd/2012 2340K
Hyderabad Hyderabad
DCIT, Circle- Sri Balaji
ITA 928 ABBFS4
30 6(1), Construction 2007-08 19,62,052 Y Ratnakar
/Hyd/2015 064J
Hyderabad Company
DCIT, Circle- Sri Balaji
ITA 929 ABBFS4
31 6(1), Construction 2009-10 17,59,317 Y Ratnakar
/Hyd/2015 064J
Hyderabad Company
DCIT, Circle- Sri Balaji
ITA 930 ABBFS4
32 6(1), Construction 2010-11 43,40,954 Y Ratnakar
/Hyd/2015 064J
Hyderabad Company
DCIT, Business
ITA 1139 L.Rajalakshmi, AFGPR3 P Murali Mohan
33 Circle-II, 2009-10 48,23,589
/Hyd/2013 Chennai 011K Rao
Chennai
DCIT, Central
ITA 203 Sarotham Reddy ADSPC8
34 Circle-1(1), 2014-15 31,75,602 None
/Hyd/2019 Cheraku, Hyderabad 194J
Hyderabad
DCIT, Central Jaiveer Reddy
ITA 846 AAUPN
35 Circle-1(1), Nalamada, 2008-09 20,30,400 None
/Hyd/2019 7364E
Hyderabad Hyderabad
Assessee by: As detailed above
Smt. Neeju Gupta
Revenue by:
Smt. Matta Padmaa
Date of hearing: 30 August 2019
Date of pronouncement: 30 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 3 of 4Low Tax Appeals Group 30 Aug 2019 - A
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 30 August 2019.
(A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad dated 30 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 30 Aug 2019 2 Draft placed before author 30 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 4 of 4