Income Tax Appellate Tribunal - Hyderabad
Sde Engineers Private Limited, ... vs Income Tax Officer, Ward-3(1), ... on 26 August, 2019
Low Tax Appeals Group 26 Aug 2019 - B
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH-B AT HYDERABAD
BEFORE Smt. P. MADHAVI DEVI, JUDICIAL MEMBER
AND
Shri. A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER
Appeal Counsel
Srl Appellant Respondent PAN A.Y. TaxEffect
Number (Sri/Kum/Smt)
DCIT, Central Coastal Infrastructure
ITA 868
1 Circle-1(3), Private Limited, AAACC7085N 2014-15 27,13,108 None
/Hyd/2018
Hyderabad Vishakapatnam
DCIT, Central
ITA 869 Viz Infra Consultant
2 Circle-1(3), AABCS1770M 2014-15 48,47,435 None
/Hyd/2018 Private Limited, Mumbai
Hyderabad
DCIT, Circle- Pragati Green Meadows
ITA 265 P Muralimohan
3 16(2), and Resorts P Ltd, AACCP5283H 2007-08 22,75,848
/Hyd/2013 Rao
Hyderabad Hyderabad
ACIT, Circle-
ITA 1787 Nettlinx Limited,
4 16(1), AABCN2263J 2013-14 21,70,778 A Harish
/Hyd/2017 Hyderabad
Hyderabad
ACIT, Central Lakshmi Nilaya
ITA 1198
5 Circle-2(3), Constructions, AACFL2770Q 2009-10 39,77,653 KA Sai Prasad
/Hyd/2018
Hyderabad Hyderabad
ACIT, Central Lakshmi Nilaya
ITA 1199
6 Circle-2(3), Constructions, AACFL2770Q 2011-12 11,20,290 KA Sai Prasad
/Hyd/2018
Hyderabad Hyderabad
DCIT, Circle-
ITA 646 ADP Private Limited,
7 1(1), AAACW2655C 2013-14 36,03,035 H Srinivasulu
/Hyd/2019 Hyderabad
Hyderabad
DCIT, Circle- Margadarsi Marketing
ITA 812
8 16(2), Private Limited, AABCM4752F 2013-14 38,40,986 None
/Hyd/2018
Hyderabad Hyderabad
ACIT, Circle-
ITA 577 Healthy Heart Foods,
9 9(1), AAAFL7646M 2012-13 45,79,749 None
/Hyd/2017 Hyderabad
Hyderabad
ITO, Ward-
ITA 677 Uma Engineering
10 11(1), AAAFU6557A 2016-17 34,21,202 None
/Hyd/2019 Works, Hyderabad
Hyderabad
ITA 1036 ACIT, Circle-1, B Ashok Kumar (Ind),
11 ACSPB6578J 2014-15 22,49,482 None
/Hyd/2018 Kurnool Kurnool
ITA 1034 ACIT, Circle-1, B Ankith Kumar,
12 BIBPB1306A 2014-15 22,28,488 None
/Hyd/2018 Kurnool Kurnool
DCIT, Circle-
ITA 1779 Mishra Dhatu Nigam
13 16(2), AABCM6345A 2013-14 39,55,687 None
/Hyd/2017 Limited, Hyderabad
Hyderabad
ITA 1970 ITO, Ward-2, P.Venkata Rami Reddy,
14 AHRPR5358J 2009-10 3,42,031 None
/Hyd/2018 Kurnool Kurnool
Page 1 of 7
Low Tax Appeals Group 26 Aug 2019 - B
DCIT, Cent. Cir- Pagidi Venkata
ITA 534
15 2(4), Narasimha Reddy, AALPP5927C 2013-14 40,60,672 KA Sai Prasad
/Hyd/2017
Hyderabad Hyderabad
ITA 1064 ACIT, Circle- Gangadhar Ravindrra
16 AGJPR8535Q 2013-14 36,52,156 None
/Hyd/2018 1(1), Tirupati Naidu, Chittoor
DCIT, Cent. Cir-
ITA 535 Pagidi Raja Govardhan
17 2(4), ALCPP7328M 2013-14 40,60,672 KA Sai Prasad
/Hyd/2017 Reddy, Hyderabad
Hyderabad
ITA 1037 ACIT, Circle-1, B Ashok Kumar (HUF),
18 AAJHB0216J 2013-14 26,26,500 None
/Hyd/2018 Kurnool Kurnool
DCIT, Cicle- HSBC Electronic Data
ITA 763
19 2(2), Processing India Private AAACH8235M 2013-14 46,47,113 None
/Hyd/2019
Hyderabad Limited, Hyderabad
ITA 653 ITO, Ward-1, Bhaskara Venkata Rama
20 AAZPC0467C 2016-17 23,39,357 None
/Hyd/2019 Vikarabad Subbarao, R.R.District
ITO, Ward-
ITA 2069
21 4(1), Asha Gupta, Hyderabad ABSPG4360L 2014-15 43,94,358 None
/Hyd/2018
Hyderabad
ACIT, Cent Cir-
ITA 2075 Gavva Amarender V Raghavendra
22 1(3), ACAPG1085F 2010-11 39,75,500
/Hyd/2018 Reddy, Hyderabad Rao
Hyderabad
ACIT, Cent Cir-
ITA 2076 Gavva Amarender V Raghavendra
23 1(3), ACAPG1085F 2011-12 44,55,090
/Hyd/2018 Reddy, Hyderabad Rao
Hyderabad
ITA 1032 ACIT, Cent Cir- DNA Biotech Ltd, P Muralimohan
24 AACCD2850L 2008-09 38,09,338
/Hyd/2012 2, Hyderabad Hyderabad Rao
ITA 1063 ACIT, Cent Cir- Sama Ramachandra P Muralimohan
25 AUAPS0609R 2005-06 35,00,725
/Hyd/2012 2, Hyderabad Reddy, Hyderabad Rao
ITA 1064 ACIT, Cent Cir- Sama Ramachandra P Muralimohan
26 AUAPS0609R 2006-07 29,36,500
/Hyd/2012 2, Hyderabad Reddy, Hyderabad Rao
1, Central
ITA 1115 Amsri Homes Private V Raghavendra
27 Circle-1(2), AAGCA1280M 2014-15 24,22,477
/Hyd/2018 Limited, Secunderabad Rao
Hyderabad
ITA 1557 ITO, Ward-2, Bodepudi Nageswara
28 ABFPB6779H 2009-10 30,86,861 None
/Hyd/2017 Khammam Rao, Khammam
ACIT, Circle-
ITA 585 Bailappa Kotagi, P Muralimohan
29 15(1), AFEPK5190E 2012-13 30,61,307
/Hyd/2017 Secunderabad Rao
Hyderabad
Ilabs Hyderabad
DCIT, Circle-
ITA 892 Technology Centre
30 2(1), AABCI1166K 2015-16 27,80,256 None
/Hyd/2019 Private Limited,
Hyderabad
Hyderabad
DCIT, Central
ITA 839 Pramod Kumar Gupta,
31 Circle-3(1), ACGPG2294L 2005-06 4,78,273 Anam Siddique
/Hyd/2019 Hyderabad
Hyderabad
DCIT, Central
ITA 840 Pramod Kumar Gupta,
32 Circle-3(1), ACGPG2294L 2006-07 3,32,440 Anam Siddique
/Hyd/2019 Hyderabad
Hyderabad
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Low Tax Appeals Group 26 Aug 2019 - B
ACIT, Central
ITA 2147 MSR Constructions,
33 Circle-2(4), AATFM3957H 2013-14 None
/Hyd/2018 Khammam
Hyderabad
ITA 2113 ITO, Ward-1, P Srinivasulu Yadav,
34 AMWPP6154G 2008-09 26,72,230 None
/Hyd/2018 Mahaboobnagar Mahaboobnagar
ITO, Ward-
ITA 760 Himavat Power Limited, P Muralimohan
35 2(3), AABCH6144A 2012-13 29,64,943
/Hyd/2017 Hyderabad Rao
Hyderabad
DCIT, Central Ascend Telecom
ITA 1168
36 Circle-3(2), Infrastructure Private AAECA2381H 2011-12 24,79,518 None
/Hyd/2018
Hyderabad Limited, Secunderabad
DCIT, Central Mech Engineers and
ITA 1178
37 Circle-2(1), Erectors Private AAECM4494M 2014-15 45,88,650 None
/Hyd/2018
Hyderabad Limited, Khammam
DCIT, Central Mech Engineers and
CO 32
38 Circle-2(1), Erectors Private AAECM4494M 2014-15 None
/Hyd/2018
Hyderabad Limited, Khammam
ITO,
ITA 243 (International Shalini Girish,
39 AFKPG1925R 2013-14 48,48,003 None
/Hyd/2019 Taxation)-I, Hyderabad
Hyderabad
ITO,
ITA 728 (Internation Prakash Kanyadara,
40 AGKPK9318H 2013-14 33,15,954 None
/Hyd/2019 Taxation)-I, Vijayawada
Hyderabad
ITO,
ITA 729 (Internation Prakash Kanyadara,
41 AGKPK9318H 2014-15 48,79,375 None
/Hyd/2019 Taxation)-I, Vijayawada
Hyderabad
ITO, Ward-
ITA 1214 Sreenidhi International
42 3(3), AAFCS5355L 2012-13 25,04,202 None
/Hyd/2016 Pvt Ltd, Secunderabad
Hyderabad
ITO, Ward- Nitya Bharath Reddy
ITA 2144
43 12(5), (Smt.Veerapareddy AFTPV3067Q 2015-16 46,99,076 P Vinod
/Hyd/2018
Hyderabad Nitya), Hyderabad
DCIT, Buisness
ITA 1137 P Muralimohan
44 Circle-2, L Rajyalakshmi, Chennai AFGPR3011K 2007-08 27,55,810
/Hyd/2014 Rao
Chennai
DCIT,
ITA 2237 International Anil Sharma,
45 AFVPS5250C 2014-15 27,95,011 None
/Hyd/2018 Taxation-2, Secunderabad
Hyderabad
DCIT,
CO 5 International Anil Sharma,
46 AFVPS5250C 2014-15 30,76,780 None
/Hyd/2019 Taxation-2, Secunderabad
Hyderabad
DCIT, Circle- Manisha Agri Biotech
ITA 44 P Muralimohan
47 16(2), Private Limited, AACCM7108C 2008-09 47,00,000
/Hyd/2017 Rao
Hyderabad R.R.Dist
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Low Tax Appeals Group 26 Aug 2019 - B
DCIT, Circle- Manisha Agri Biotech
ITA 46 P Muralimohan
48 16(2), Private Limited, AACCM7108C 2011-12 17,69,806
/Hyd/2017 Rao
Hyderabad R.R.Dist
DCIT, Circle- Origin To Future
ITA 774
49 16(2), Consultancy Services AAFC08802F 2012-13 33,88,980 S Rama Rao
/Hyd/2016
Hyderabad Pvt Ltd, Hyderabad
ITA 1928 ITO, Ward-3, Sri Mukka Gangadhar,
50 ABLPM9245R 2013-14 29,48,932 None
/Hyd/2017 Karimnagar Karimnagar
DCIT, Circle-
ITA 731 G2 Corporate Services
51 2(2), AABCD2471J 2012-13 8,05,087 KA Sai Prasad
/Hyd/2017 Limited, Secunderabad
Hyderabad
ITO, Ward-
ITA 782 Vision Ventures Private
52 17(4), AABCV9519K 2014-15 38,30,130 None
/Hyd/2019 Limited, Hyderabad
Hyderabad
ITO, Ward-
ITA 847 Rekha Boggarapu,
53 11(4), CROPP3630C 2012-13 43,43,741 P Vinod
/Hyd/2019 Hyderabad
Hyderabad
DCIT, Circle-
ITA 1062 Cherukuri Ramoji Rao V Raghavendra
54 16(2), AADHR6836E 2011-12 29,23,346
/Hyd/2017 (HUF), Hyderabad Rao
Hyderabad
ACIT, Circle-
ITA 2201 Ubedullah Shareef,
55 7(1), AFVPS5383J 2009-10 38,48,347 None
/Hyd/2018 Hyderabad
Hyderabad
Ramakanth Brand and
ITO, Ward-
ITA 2271 Management
56 3(2), AAECR6111N 2013-14 32,82,980 A Srinivas
/Hyd/2018 Consultants Private
Hyderabad
Limited, Hyderabad
DCIT, Circle- American Infoserv
ITA 1170 P Muralimohan
57 1(1), Private Limited, AAFCA3535L 2008-09 37,55,425
/Hyd/2017 Rao
Hyderabad Hyderabad
DCIT, Circle-
ITA 654 Santosh Kumar Jain,
58 2(1), ACLPJ8506D 2016-17 20,92,147 None
/Hyd/2019 Hyderabad
Hyderabad
ACIT, Circle-
ITA 113 Allam Krishna,
59 15(1), BHIPA5511J 2004-05 8,41,806 A Srinivas
/Hyd/2019 Hyderabad
Hyderabad
ACIT, Circle-
ITA 802 Vithal Das & Co,
60 6(1), AACFV7758C 2008-09 22,75,545 None
/Hyd/2017 Hyderabad
Hyderabad
DCIT, Central
ITA 1200 Cheraku Sarotham
61 Circle-1(1), ADSPC8194J 2009-10 13,87,880 None
/Hyd/2018 Reddy, Hyderabad
Hyderabad
DCIT, Central
ITA 1201 Cheraku Sarotham
62 Circle-1(1), ADSPC8194J 2011-12 2,37,930 None
/Hyd/2018 Reddy, Hyderabad
Hyderabad
DCIT, Central
ITA 1202 Cheraku Sarotham
63 Circle-1(1), ADSPC8194J 2012-13 15,21,052 None
/Hyd/2018 Reddy, Hyderabad
Hyderabad
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Low Tax Appeals Group 26 Aug 2019 - B
DCIT, Central
ITA 1203 Cheraku Sarotham
64 Circle-1(1), ADSPC8194J 2013-14 46,44,968 None
/Hyd/2018 Reddy, Hyderabad
Hyderabad
DCIT, Central
ITA 1204 Cheraku Sarotham
65 Circle-1(1), ADSPC8194J 2014-15 30,67,598 None
/Hyd/2018 Reddy, Hyderabad
Hyderabad
DCIT, Central
ITA 1205 Cheraku Sarotham
66 Circle-1(1), ADSPC8194J 2014-15 44,40,000 None
/Hyd/2018 Reddy, Hyderabad
Hyderabad
DCIT, Circle-
ITA 985 Venkata Ramana Rao
67 1(1), AOUPM1547G 2010-11 30,90,000 None
/Hyd/2019 Mannam, Hyderabad
Hyderabad
DCIT, Circle- Pragati Green Meadows
ITA 1795 P Muralimohan
68 16(2), & Resorts Limited, AACCP5283H 2009-10 29,77,623
/Hyd/2017 Rao
Hyderabad Hyderabad
ITO, Ward-
ITA 1800 SDE Engineers Private
69 3(1), AACCS8121R 2013-14
/Hyd/2017 Limited, Hyderabad
Hyderabad P Muralimohan
28,89,638
ITO, Ward- Rao
CO 4 SDE Engineers Private
70 3(1), AACCS8121R 2013-14
/Hyd/2019 Limited, Hyderabad
Hyderabad
DCIT, Central
ITA 1017 Ankit Kumar Jain,
71 Circle-1(2), AGWPA4459K 2014-15 33,00,000 KA Sai Prasad
/Hyd/2019 Hyderabad
Hyderabad
DCIT,
ITA 1077 Cent.Circle- Ankit Kumar Jain,
72 AGWPA4459K 2013-14
/Hyd/2017 1(2), Hyderabad
Hyderabad
16,84,739 KA Sai Prasad
DCIT,
CO 26 Cent.Circle- Ankit Kumar Jain,
73 AGWPA4459K 2013-14
/Hyd/2017 1(2), Hyderabad
Hyderabad
ITO, Ward-
ITA 1003 Madhucon Sino Hydro P Muralimohan
74 14(1), AANFM1451G 2014-15 46,99,271
/Hyd/2018 JV, Hyderabad Rao
Hyderabad
DCIT, Circle- Janapriya Properties
ITA 1746
75 2(1), Private Limited, AABCJ9001E 2006-07 34,82,507 A Srinivas
/Hyd/2016
Hyderabad Hyderabad
DCIT, Circle-
ITA 974
76 3(1), Sunil, Hyderabad JERPS2732P 2015-16 49,24,000 None
/Hyd/2019
Hyderabad
ITA 555 ITO, Ward-3, A.K.Transport,
77 AAKFA5049H 2008-09 46,67,733 KA Sai Prasad
/Hyd/2018 Anantapur Tadipatri
ITA 553 ITO, Ward-3, Sai Sudha Road Lines,
78 ABFFS5790P 2007-08 35,04,680 KA Sai Prasad
/Hyd/2018 Anantapur Tadipatri
DCIT, Circle-
ITA 1960 Madhucon Infra Limited, P Muralimohan
79 16(2), AAECM6443Q 2014-15
/Hyd/2018 Hyderabad Rao
Hyderabad
Page 5 of 7
Low Tax Appeals Group 26 Aug 2019 - B
DCIT, Circle-
ITA 1643 Tejesh Kodal, P Muralimohan
80 3(3), ABZPK0052E 2009-10 45,61,222
/Hyd/2014 Hyderabad Rao
Hyderabad
DCIT, Circle- Midwest Granites
ITA 1107 P Muralimohan
81 16(2), Private Limited, AAACM9486D 2015-16 23,16,272
/Hyd/2019 Rao
Hyderabad Hyderabad
ITO, Ward-
ITA 990 Lachi Raju Indukuri,
82 11(5), AAFPI8996Q 2009-10 32,29,050 None
/Hyd/2019 Hyderabad
Hyderabad
ITO,
ITA 1310 Sri Balaji Educational
83 (Exemptions), AAITS6632C 2010-11 27,14,621 KA Sai Prasad
/Hyd/2019 Society, Chittoor
Tirupathi
ITO,
ITA 1311 Sri Balaji Educational
84 (Exemptions), AAITS6632C 2011-12 44,81,504 KA Sai Prasad
/Hyd/2019 Society, Chittoor
Tirupathi
Assessee by: As detailed above
Smt. Matta Padma
Revenue by:
Sri Solgy Jose T Kottaram
Date of hearing: 26 August 2019
Date of pronouncement: 26 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).
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.
Page 6 of 7Low Tax Appeals Group 26 Aug 2019 - B
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 26 August 2019.
(A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad dated 26 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 7 of 7