THE COMMISSIONER OF INCOME TAX vs. MR R SRINIVASAN

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ITA/184/2008HC KarnatakaKAHC01016263200819 December 2018Bench: RAVI MALIMATH,K.NATARAJAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in view of the submissions made by the learned counsel for the appellants, dismissed the appeal as not maintainable. The reasoning for the dismissal was based on the appellants' own submission regarding the monetary limits and the applicability of Circular No. 3 of 2018. The court did not delve into the merits of the case or the original order passed by the ITAT. Therefore, no specific finding on the substantive issues of the original assessment or the ITAT's order was made. The operative direction was to dismiss the appeal.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax and the Income Tax Officer (appellants) against an order of the Income Tax Appellate Tribunal (ITAT), Bengaluru 'A' Bench, dated September 14, 2007, in ITA No. 567/Bang/2007. The appeal was filed under Section 260-A of the Income-Tax Act, 1961. The appellants sought to set aside the ITAT's order and confirm the order passed by the Income Tax Officer. The respondent is Mr. R. Srinivasan. The High Court of Karnataka was hearing the appeal for orders.

What were the issues?

1. Whether the appeal is maintainable in view of the monetary limits prescribed for filing appeals by the revenue? 2. Whether the appeal is maintainable in terms of Circular No. 3 of 2018 dated July 11, 2018, passed by the Director (ITJ), Central Board of Direct Taxes? The appellants argued that the appeal is not maintainable on two grounds: firstly, due to the monetary limits for appeals, and secondly, in accordance with the CBDT's Circular No. 3 of 2018. The judgment does not record any specific arguments from the respondent.

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 AT BENGALURU

ON THE 19TH DAY OF DECEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR.JUSTICE K. NATARAJAN

INCOME TAX APPEAL NO.184 OF 2008

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX C. R. BUILDING, QUEENS ROAD BENGALURU.

2.

THE INCOME TAX OFFICER WARD-15(2), BENGALURU.

... APPELLANTS

(BY SRI K.V.ARAVIND, ADVOCATE)

AND:

MR.R.SRINIVASAN NO.30, PUSHPA NILAYA 11TH MAIN, SHIVANAGAR RAJAJINAGAR, BENGALURU-560 010. ... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL BENGALURU ‘A’ BENCH, IN ITA NO.567/BANG/2007 DATED 14.09.2007

2 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD 15(2), BENGALURU AND TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

*****

THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits and also in terms of Circular No.3 of 2018 dated 11.07.2018 passed by Director (ITJ), Central Board Direct Taxes, New Delhi.

2.

In view of the submission made, the appeal is dismissed as such.

Sd/-

Sd/- JUDGE

JUDGE

*bgn/-

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