THE COMMISSIONER OF INCOME TAX vs. BANGALORE INTERNATIONAL AIRPORT LTD

PDF · subscribers
ITA/167/2014HC KarnatakaKAHC01019604201413 March 2015Bench: S.SUJATHA,VINEET SARAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that in view of Instruction No.3/11 issued by the CBDT, which stipulates that appeals with a tax effect below Rs.10 lakhs are not maintainable, the present appeal would not be maintainable. The Court did not delve into the merits of the case or the specific grounds raised by the Revenue. The reasoning was solely based on the administrative instruction regarding the monetary limit for appeals. The operative direction was to dismiss the appeal. No issues were left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, TDS and the Income-Tax Officer, Ward-16(2) (the Revenue) against an order dated 07/11/2013 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore in ITA No.502/Bang/2013. The assessment year in question was 2009-2010. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The Revenue sought to set aside the ITAT's order and confirm the orders of the Appellate Commissioner and the Income Tax Officer. The respondent in the appeal was Bangalore International Airport Ltd. (the Assessee).

What were the issues?

1. Whether the appeal is maintainable in light of Instruction No.3/11 issued by the Central Board of Direct Taxes (CBDT) regarding the tax effect threshold for filing appeals. The Revenue contended that the appeal should be heard on merits. The Assessee's contentions are not recorded in the judgment. The issue revolves around the applicability of the CBDT instruction to the present appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 13TH DAY OF MARCH 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MRS. JUSTICE S.SUJATHA

ITA NO 167 OF 2014

BETWEEN

1.

THE COMMISSIONER OF INCOME TAX, TDS NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE.

2.

THE INCOME-TAX OFFICER WARD-16(2) NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE. ... APPELLANTS

(BY SRI. K V ARAVIND, ADV.)

AND

BANGALORE INTERNATIONAL AIRPORT LTD. ADMINISTRATION BLOCK, I BLOCK, DEVANAHALLI, BANGALORE-560 300.

...RESPONDENT

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 07/11/2013 PASSED IN ITA NO.502/BANG/2013 FOR THE ASSESSMENT YEAR 2009-2010 PRAYING TO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED

ABOVE 2) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.502/BANG/2013 DATED 7.11.2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-16(2), BANGALORE. .

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

JUDGMENT

In view of Instruction No.3/11 issued by the Central Board of Direct Tax (CBDT), since the tax effect in this case is below Rs.10 lakhs, this appeal would not be maintainable. Accordingly, the appeal is dismissed.

Sd/-

JUDGE

Sd/-

JUDGE TL

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →