THE COMMISSIONER OF INCOME TAX, TVM. vs. MURALEEDHARAN PILLAI B.

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ITA/1538/2009HC KeralaKLHC01026299200926 July 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal is not maintainable. The reasoning was based on the fact that the valuation of the subject appeal was less than the limit stipulated by the CBDT Circular. The Court relied on the Supreme Court's judgment in S.C. Naregal (supra), which considered the effect of CBDT Circulars and dismissed appeals falling within their purview. Consequently, the appeal was dismissed as not maintainable. No specific issue was left undecided.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, TVM, is the appellant in this appeal before the High Court of Kerala. The appeal challenges an order/judgment in ITA 129/2007 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, Ernakulam. The respondent is Muraleedharan Pillai B. The appeal was heard on July 26, 2021. The High Court noted that the value of the subject appeal was less than the limit prescribed by a CBDT Circular.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable when the valuation is below the prescribed limit by the CBDT Circular. The Revenue argued that the appeal is not maintainable due to its low valuation, citing the Supreme Court judgment in S.C. Naregal v. Commissioner of Income Tax (2019) 418 ITR 455 (SC) and the relevant CBDT Circular. The Respondent did not record any arguments.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26TH DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 1538 OF 2009 AGAINST THE ORDER/JUDGMENT IN ITA 129/2007 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: THE COMMISSIONER OF INCOME TAX, TVM. THIRUVANANTHAPURAM. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: MURALEEDHARAN PILLAI B. SOORANADU, KOLLAM. BY ADV SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.1538 of 2009 JUDGMENT S.V.Bhatti, J. The Revenue is the appellant in the instant appeal. 2. Heard learned Standing counsel Sri Jose Joseph for the appellant and Adv.S.Arunraj for respondent. 3. The value in the appeal is less than the limit prescribed by CBDT Circular. The Supreme Court in the judgment reported in S.C.Naregal v Commissioner of Income Tax (2019) 418 ITR 455 (SC) has considered the effect of CBDT Circular and dismissed the appeal coming within the purport of CBDT Circular. 4. The valuation of the subject appeal, since is less than the limit stipulated by CBDT Circular, and also the judgment of Apex Court in S.C.Naregal (supra) is applicable to the appeal. Referring to the Supreme Court judgment and latest circular, we are of the view that the appeal is not maintenable, hence is dismissed. sd/- S.V.BHATTI Judge sd/- BECHU KURIAN THOMAS Judge css/

APPENDIX APPELLANT'S ANNEXURES: ANNEXURE-A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER DATED 29.3.2006 ANNEXURE-B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 17.11.2006. ANNEXURE-C TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 24.8.2007.

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