PR COMMISSIONER OF INCOME TAX-7 vs. M/S THOMSON HOLDINGS (INDIA) LTD

PDF · subscribers
ITA/174/2019HC KarnatakaKAHC01033258201919 March 2021Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in light of the Circular dated 08.08.2019, held that the appeal is not maintainable because the tax limit is less than Rs.One Crore. The Court did not delve into the merits of the case or the ITAT's order. The reasoning is solely based on the administrative instruction provided by the circular, which sets a threshold for filing appeals. Therefore, the operative direction is to dispose of the appeal as not maintainable. No issue was expressly left undecided, as the appeal was dismissed on a preliminary ground.

What were the facts?

This is an appeal filed under Section 260-A of the Income Tax Act, 1961, by the Principal Commissioner of Income Tax-7 and the Assistant Commissioner of Income Tax, Circle-16(1), New Delhi (the Revenue), against an order dated 07.09.2018 passed in ITA No.1093/Del/2013 by the Income Tax Appellate Tribunal (ITAT) for the Assessment Year 2007-2008. The appeal was filed before the High Court of Karnataka at Bengaluru. The amount in dispute is not explicitly stated but the appeal is disposed of based on a circular concerning the tax limit.

What were the issues?

1. Whether the appeal is maintainable in light of the Circular dated 08.08.2019, given that the tax limit is less than Rs.One Crore? The Revenue contended that the appeal should be decided on merits. However, the judgment does not record specific arguments from the Revenue regarding the merits of the case. The judgment relies solely on a circular to dispose of the appeal. The Respondent (M/s. Thomson Holdings (India) Ltd.) did not present any arguments as the appeal was dismissed on maintainability grounds.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA 174/2019 1

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF MARCH, 2021 PRESENT

THE HON’BLE MR.JUSTICE SATISH CHANDRA SHARMA AND

THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY

I.T.A.No.174/2019 BETWEEN: 1. Pr.Commissioner of

Income Tax-7,

BMTC Complex,

Koramangala, Bangalore.

2.

The Assistant Commissioner of

Income Tax, Circle-16(1),

New Delhi.

… APPELLANTS

(By Sri E.I.Sanmathi, Adv.)

AND:

M/s. Thomson Holdings (India) Ltd., 302(3B), World Trade Tower, Barakhamba Land, New Delhi.

… RESPONDENT

This Income Tax Appeal is filed under section 260-A of Income Tax Act 1961, arising out of order dated 07.09.2018 passed in ITA No.1093/Del/2013 for Assessment Year 2007- 2008, praying to decide the foregoing question of law and /or

ITA 174/2019 2

such other questions of law as may be formulated by the Hon’ble Court as deemed fit, etc.

This appeal coming on for Orders, this day, Satish Chandra Sharma J., delivered the following:

JUDGMENT

In the light of the Circular dated 08.08.2019, as the tax limit is less than Rs.One Crore, the appeal is disposed of as not maintainable.

Sd/- JUDGE

Sd/- JUDGE

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 →