THE COMMISSIONER OF INCOME-TAX vs. SHRI H IBRAHIM

ITA/156/2012HC KarnatakaKAHC01025660201217 December 2015Bench: S.SUJATHA,VINEET SARAN2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that in view of CBDT Circular No. 21/2015 dated December 10, 2015, which enhances the monetary limit for filing appeals before the High Court to Rs. 20 lacs and applies retrospectively to pending appeals, the present appeal is to be dismissed. The Court noted the submission by the Revenue's counsel that the tax effect in this particular appeal is below the revised limit of Rs. 20 lacs. Consequently, the appeal was dismissed based on the revised monetary threshold stipulated in the circular. No specific findings were made on the merits of the ITAT's order.

What were the facts?

This is an appeal filed by the Revenue (Commissioner of Income-tax and Income Tax Officer) against an order passed by the Income Tax Appellate Tribunal (ITAT), Bangalore. The appeal pertains to the assessment year(s) not specified in the judgment. The Revenue is challenging the ITAT's decision in ITA No. 965/BANG/2010 dated January 13, 2012. The assessee is Shri H. Ibrahim, an Excise Contractor. The procedural history involves the Revenue filing this appeal under Section 260A of the Income Tax Act, 1961, seeking to set aside the ITAT's order. The amount in dispute is not explicitly stated, but the appeal's maintainability is discussed based on its tax effect.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the revised monetary limits for filing appeals before the High Court as per CBDT Circular No. 21/2015. The Revenue, through its counsel, submitted that a recent Circular No. 21/2015 dated December 10, 2015, issued by the Central Board of Direct Taxes (CBDT), has enhanced the monetary limit for filing appeals before the High Court from Rs. 10 lacs to Rs. 20 lacs. The Revenue further stated that this circular applies retrospectively to pending appeals and that the tax effect in the present appeal is below the specified limit of Rs. 20 lacs. The Revenue's contention is that based on this circular, the appeal should be dismissed or withdrawn as not pressed.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17TH DAY OF DECEMBER, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MRS. JUSTICE S.SUJATHA

ITA No. 156/2012

BETWEEN

THE COMMISSIONER OF INCOME-TAX PARK VIEW BUILDING, NO. 284/1, 4TH MAIN, P.J.EXTENSION, DAVANAGERE.

THE INCOME TAX OFFICER, WARD-1, NO. 70, 100 FEET ROAD, GOPALAGOWDA EXTENSION, SHIMOGA-577 201.

...APPELLANTS

(BY SRI. K.V. ARAVIND & MS. PREETHI.J.D.-ADVs)

AND

SHRI. H. IBRAHIM EXCISE CONTRACTOR, KOTE POST OFFICE ROAD, SHIMOGA.

... RESPONDENT

(BY SRI. A. SHANKAR & SRI. M.LAVA-ADVs)

THIS ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE ITAT, BANGALORE IN ITA NO. 965/BANG/2010 DATED: 13.1.2012, ETC.

THIS ITA COMING ON FOR HEARING THIS DAY, VINEET SARAN J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the appellants-Revenue has placed before us a recent Circular No.21/2015 dated 10.12.2015, issued by the Central Board of Direct taxes, wherein the monetary limit of the tax effect for filing appeals before the High Court has been enhanced from Rs.10 lacs to Rs.20 lacs. In paragraph-10 of the said Circular, it has been clarified that the same will apply retrospectively to pending appeals also, which, if below the specified tax limits, may be withdrawn/not pressed.

Learned counsel for the appellants has stated that the tax effect in the present appeal is below the specified limit of Rs.20 lacs.

Accordingly, in view of the Circular No.21/2015 dated 10.12.2015, the tax effect in this appeal being less than Rs.20 lacs, the appeal stands dismissed.

Sd/-

JUDGE

Sd/-

JUDGE TL

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