ITTA/269/2019 of The Pr. Commissioner of Income-tax-4 Vs M/s. Open Text Corporation India Pvt Ltd. on 20 February 2026

13447 |

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

FRIDAY. THE TWENTIETH DAY OF FEBRUARY

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

INCOME TAX TRIBUNAL APPEAL NO: 269 OF 2019

lncome Tax Tnbunal Appeal Under Section 2604 of the lncome Tax Act 1961

agarnst the order dated 28.03.2018 passed in ITA No 232/HYD12O16 for lhe Assessnrent Year 2011-2012 on the file of the Income Tax Appellate TribLrnal, Hyderabad Bench '8 , Hyderabad.

Between

The Pr. Commrssroner of Income-tax-4, Hyderabad

...Appella nt

AND

lV/s. Open Text Corporation lndia Pvt Ltd., (Cordys Software lndia Pvt Ltd is now merged with Open Text Corporation lndia Pvt Ltd.,) Building "D" Plot No 17.

Software Units Layout IVladhapur,Hyderabad. 500 081

...Respondent

Counsel for the Appellant : Mr. K Sudhakar Reddy (Senior Standing Counsel For lncome Tax)

Counsel for the Respondent: Mr. M. Naga Deepak The Court delivered the following:

IN TIIti I{tGII COURT IiOR TIIE STA'I'E Oti'IELANGANA

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l'llE IIO\OL R,\ltLE Sl{l ,lUS l'lCl'l N;\llSlNG Rr\O

NANI)IKONI)A

I I-tA No.269 ol 20 l9

Datcd: 20.02.2026

Ilctl ccn:

l'he Prl.Conrnrissiottcl ttl' Incotttc I Ir,'l 1.

I I vdclatracl .

,\Nf)

M' s.Opcn lcr.i C orporrttion ltrdirti l']i t.[-ttl., Lltiildins t). l'}lot No. I i. Soliu arc Units I-avotrt.

Madhapur'. [[1 dcrabati

llcsprrndent

Appellant

JUDGNIEN'I

Hearcl \4r.K.SLrclhakal I{cdclr'. learnecl Scnior Standing Mr.N4.Naga Deepak. lcarnccl cotttrsel or the respondent. Pcrtlscd the r.eco rcl (1t,'r illl.blt' St i ,ltr.titt.t' l' 'Si,r;r l',rtslt")

Clounscl lbr Iticonre

-l lrr appcrrin-9 oll t)eliall' of appcllant arld

2.

-lhis appeat r.ttrtlct secliotr 2(r0r\ ol the Incon're Tax Act,

L96I. has becn plelcr.recl by the Revenue as the appellanl IN

against thc ordcr datcd 2801.20 I8 passctl by the hrcome Tax Appellatc Hyderabad Benoh 'B', Ilydcrabad, 'l'r iblrnal,

l.'1'.A.No.232rHyd/201(r 1br thc,'\ssesstuctrt Yeat 201 I -12

-

3.

Centlal Board ol' [)ircct 'Iaxcs (CBD l') has issued Circular No.9 of 2024 clatcd 1l .09.2021, arneuditrg the prcvious Circular No.5 ol'2024 dated l-5.01.1024, by lurlher enhancing the utouetary lirnits lirr tiling appeals bv the Ittcoure Tax Departrtlent bclbrc the lr.rcourc Iax Appellatc .l ribunals. Iligh Courts atld Supreuc (ioutt as a ureasurc lbr lcclucirrg litigation. [n paragraph 2 o{- thc said Circular, rvc llnrl that thc ltronctrrry lintit lixcd lor liling an appcal bclbrc- tlic I Iigh Cour1 rs l{s.2.00 ('rorc

4.

In thc instant altpcrl, tax cllbct is wcll belorv the uottctat'y To, liurit

5.

'l hclclorc. thc appcrl lilctl by' thc [)c;ratltncrtt is dismissed in tclnrs ol- tlrc albrcsaid Cilcular No.9 ol'2024 datcd 17.09.2024.

[ [orvcr cr, if' thc appcal courcs u'ithin thc cxccption of Circular No.5 of 2024, tt r'voultl bc opell lo the lncotue Tax Departnlctrt to seek revival ol'the appcal.'l trerc slralI be tto ordet'as to costs Conseclucntly, rttisccllattcoLts petitiotls pending, if any, shall stand closecl Sd/- N. SRIHARI

DEPUTY REGISTRA

,TRUE COPY//

SECTION OFFICER

The lncorne Tax Appellate Tribunal, Hyderabad Bench'8" Hyderabad One CC to tVlr. K Sudhakar Reddy (Senior Standing Counsel For lncome Tax)

[oPUC]

One CC to t\4 r lM Naga Deepak' Advocate [OPUC]

Two CD CoPies

DL

&,

HIGH COURT

DATED: 2010212026