THE COMMISSIONER OF INCOME TAX vs. M/S CHILDRENS EDUCATION SOCIETY

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ITA/1079/2006HC KarnatakaKAHC01039838200604 September 2012Bench: B.MANOHAR,K.SREEDHAR RAO2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was not maintainable. The reasoning provided is that the penalty levied and the tax effect in this appeal is only Rs. 50,000/-. In view of Circular No. 2/2005, which prescribes monetary limits for filing appeals, the appeal was dismissed on this ground. The court did not decide on the merits of the case as presented before the ITAT. No specific issue was left undecided; the appeal was disposed of on a preliminary procedural ground.

What were the facts?

The Commissioner of Income Tax and the Deputy Commissioner of Income Tax (the Revenue) filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenged an order dated February 23, 2006, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in ITA No.1291/Bang/2003. The assessment year in question was 1999-00. The Revenue sought to set aside the ITAT's order and confirm the orders passed by the Deputy Commissioner and the Appellate Commissioner. The assessee is M/s. Childrens Education Society.

What were the issues?

The substantial questions of law to be formulated and decided are not explicitly stated in the judgment. However, the appeal arises from an order of the ITAT concerning the assessment year 1999-00. The Revenue's primary contention, as inferred from the operative part of the judgment, appears to be that the appeal should be allowed and the ITAT's order set aside. The judgment does not record any specific arguments made by the assessee or the revenue regarding the merits of the case. The only point addressed is the maintainability of the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 4TH DAY OF SEPTEMBER, 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR I.T.A. No.1079 OF 2006 BETWEEN:- 1. The Commissioner of Income Tax, Central Circle, C.R. Building, Queens Road, Bangalore. 2. The Deputy Commissioner of Income Tax, Central Circle-1(3), C.R. Building, Queens Road, Bangalore. Appellants (By Sri E. Sanmathi Indrakumar, Advocate) AND:- M/s. Childrens Education Society, No.40, I Phase, J.P. Nagar, Bangalore. Respondent (By Sri A. Shankar & M. Lava, Advocates)

2 This I.T.A. is filed U/s.260-A of I.T. Act, 1961 arising out of order dated 23.02.2006 passed in I.T.A.No.1291/Bang/2003 for the Assessment Year 1999-00, praying that this Hon’ble Court may be pleased to (i) formulate the substantial questions of law stated therein and (ii) allow the appeal and set-aside the order of the Income Tax Appellate Tribunal, Bangalore Bench in ITA No.1291/Bang/2003 dated 23.02.2006 and confirm the order of the Appellate Commissioner confirming the orders passed by the Dy. Commissioner of Income Tax, Central Circle-1(3) Officer, Bangalore, in the interest of justice and equity. This appeal is coming on for hearing this day, SREEDHAR RAO, J., delivered the following: J U D G M E N T The penalty levied and the tax effect in this appeal is only Rs.50,000/-. Hence, this appeal is not maintainable in view of Circular No.2/2005. Accordingly, this appeal is dismissed. Sd/- JUDGE Sd/- JUDGE NM*

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