The Commissioner of lncome Tax, (Central) Hyderabad v. Kuldeep Singh Bagga, 3-5-1 15, Narayanguda, Hyderabad

Counsel for the Appellant: Ms. B. Sapna Reddy, Junior Standing Counsel representing Mr. J.V. Prasad. Sr. SC FOR INCOME TAX Counsel forthe Respqndent: Sri Ch. Pushyam Kiran The Court delivered the following: JUDGMENT THE IIO VOURABLE SRIJUSTICE P.SAM KCISHY AND THE IIO VOURABLE SRI JUSTICE NARSING R,\O NANDIKONDA ITTA No.280 OF 20tr JUDGMEIIU'... , rcr Hon'ble Sri Justice p.Sam Koshy) Hearrl il i. B.Sapna Reddy, leamed Junior Strrnding Counsel repre; (,nting Mr. J.V.prasad, leamed Senior. St,Lnding Counsel for the lncome Tax Department for the appellant p.:rused the rccord.

This iqrp :al under Section 260,{ of the Incomc .l-zLx Act, 1961, has bet rr preferred by the Revenue as thc appellant against the or<:'r. dated \7.OB.2OO7 passed by the Inconre Tax Appellate -l it Lrnal, Hyderabad Bench .B,, I{yderabl.d, in I.T.A.No.69ttlH tdl2005 for the Assessment year 2OO1_02

Central B .,,ard of Direct Taxes (CBDT) has issued C rcular No.9 of 2,021 c:1ed 17.09.2024, amending the previous Circular No.5 of 2024 rla rd 15.03.2024,by furtherenhancing rhe rnoretary limits for fili,1ir rppeals by the Income Tax Department b,:fc,1s ths Income Tax ,\p1 r"llate Tribunals, High Courts and Suprerre Court t I 2 ,.\ as a measure for reducing litigation. In paragraph 2 of the said Circular, we find that the monetary limit fixed for flling an appeal before the High Court is Rs.2.00 crore. In the instant appeal, tax effect is well below the monetary

limit.

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

Consequently, miscellaneous petitions pending, if any, shall stand closed. \ sd/-K ?S+HYt?$'sR / Y, //TRUE COPY// SECTION OFFICER . The lncome Tax Appellate Tribunal' eencfr-'!-'.lVjerabad' . one cc to Mr. J.v. p,utu"o''stl sc ioR tNcout rnx [oPuc] . 5;; aa io sii cr,. eusnvam Kiran' Advocate [oPUC] . Two CD CoPies To, 1 2 .7 4 Kam/PSL (k \..-- - . '..- I -.- HIGH COIJIIIT DATED:1ttltl3l202' 1Ht.;r,, a\\ s o 2t tn 6 z ] Oc \= Pit.. a ,'.r.:o :-- JUDGMENT lTTA.No"2ttt of 2011 J o * \ DISMISSINI3 OF THE APPEAI. ( A-- t)r\ 3 6