COMMISSIONER OF INCOME TAX-III vs. SMT VAISHNAVI TEKUMALLA

ITA/203/2013HC KarnatakaKAHC01022791201317 December 2015Bench: S.SUJATHA,VINEET SARAN2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was to be dismissed in view of CBDT Circular No. 21/2015 dated December 10, 2015. The circular enhanced the monetary limit for filing appeals before the High Court to Rs. 20 lacs and was applicable retrospectively to pending appeals. The Revenue's counsel submitted that the tax effect in the present appeal was below this specified limit. Consequently, the High Court directed that the appeal stands dismissed. No specific findings were made on the merits of the original ITAT order, as the dismissal was based on the procedural aspect of the revised monetary limits.

What were the facts?

The appeal was filed by the Revenue (Commissioner of Income Tax-III and Assistant Commissioner of Income Tax) against an order dated December 14, 2012, passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Bangalore, in ITA No.448/BANG/2012. The respondent is Smt. Vaishnavi Tekumalla. The appeal was filed under Section 260A of the Income Tax Act, 1961. The Revenue's counsel presented a Circular No. 21/2015 dated December 10, 2015, issued by the Central Board of Direct Taxes (CBDT), which enhanced the monetary limit for filing appeals before the High Court from Rs. 10 lacs to Rs. 20 lacs. This circular was clarified to apply retrospectively to pending appeals.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the revised monetary limits for filing appeals as per CBDT Circular No. 21/2015. The Revenue's contention was that the tax effect in the present appeal was below the enhanced specified limit of Rs. 20 lacs. Therefore, in view of the CBDT Circular No. 21/2015, the appeal should be dismissed or not pressed. The judgment does not record any specific arguments from the respondent's side regarding the merits of the case or the applicability of the circular.

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. 203/2013

BETWEEN

COMMISSIONER OF INCOME TAX-III, C.R.BUILDING, QUEENS ROAD, BANGALORE.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 12(1), BANGALORE .

...APPELLANTS

(BY SRI. E.I. SANMATHI-ADV)

AND

SMT. VAISHNAVI TEKUMALLA NO.795, 12TH ‘B’ CROSS, 23RD, J.P.NAGAR, 2ND PHASE, BANGALORE-560 071.

... RESPONDENT

(BY SRI. S.PARTHASARATHI & MS. JINITA CHATTERJEE-ADVs)

THIS ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDER DATED: 14.12.2012 PASSED BY THE ITAT, ‘B’ BENCH, BANGALORE IN THE PROCEEDINGS ITA NO.448/BANG/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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