THE PR. COMMISSIONER OF INCOME TAX vs. SREE LAKSHMI VENKATESHWARA TRANSPORT

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ITA/207/2021HC KarnatakaKAHC01013257202125 October 2021Bench: S.SUJATHA,E.S.INDIRESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal is not maintainable before it. This decision was based on the CBDT Circular No.17/2019, dated 08.08.2019, which stipulates that appeals with a tax effect of less than Rs.1,00,00,000/- are not maintainable before the High Court. The appellants/Revenue themselves stated that the tax effect in the present case was below this threshold. Consequently, the Court dismissed the appeal without addressing or answering the purported substantial questions of law that the Revenue intended to raise. The operative direction was to dismiss the appeal.

What were the facts?

This appeal is filed by the Principal Commissioner of Income Tax and the Deputy Commissioner of Income Tax (the Revenue) against an order dated 30.09.2020 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, in ITA No.1814/BANG/2017. The appeal pertains to the Assessment Year 2009-2010 and concerns the assessee, Sree Lakshmi Venkateswara Transport. The Revenue seeks to set aside the ITAT's order and confirm the orders of the Appellate Commissioner and the Deputy Commissioner of Income Tax.

What were the issues?

1. Whether the appeal is maintainable before the High Court in light of the tax effect being less than Rs.1,00,00,000/-, as per CBDT Circular No.17/2019 dated 08.08.2019? (Question of law) Assessee's Contention: The judgment does not record any specific contentions made by the assessee regarding the substantial questions of law. Revenue's Contention: The Revenue, in its appeal, sought to formulate substantial questions of law and allow the appeal, setting aside the ITAT's order. However, the judgment notes that the tax effect is less than Rs.1,00,00,000/-, making the appeal not maintainable before the High Court as per CBDT Circular No.17/2019.

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 25TH DAY OF OCTOBER, 2021

PRESENT

THE HON’BLE MRS.JUSTICE S.SUJATHA

AND

THE HON’BLE MR. JUSTICE E.S.INDIRESH

I.T.A.No.207/2021

BETWEEN :

1 . THE PR. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BENGALURU-560 001.

2 . THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), C.R.BUILDING, QUEEN’S ROAD, BENGALURU-560 001.

...APPELLANTS

(BY SRI K.V.ARAVIND, ADV.)

AND :

SREE LAKSHMI VENKATESHWARA TRANSPORT BELLARY ROAD CIRCLE, 21ST WARD, HOSPET-583 201, PAN: ABHFS8469H

…RESPONDENT

(BY SRI ANNAMALAI S., ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.09.2020 PASSED IN ITA NO.1814/BANG/2017, 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 ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,

- 2 -

BENGALURU IN ITA NO.1814/BANG/2017 DATED 30.09.2020 FOR ASSESSMENT YEAR 2009-2010 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU.

THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, S. SUJATHA, J., DELIVERED THE FOLLOWING:

J U D G M E N T

In terms of the CBDT Circular No.17/2019, dated 08.08.2019, the tax effect in the present case as stated by the appellants/Revenue is less than Rs.1,00,00,000/-, as such the appeal is not maintainable before the High Court.

Accordingly, the present appeal stands dismissed without answering the purported substantial questions of law.

Sd/- JUDGE

Sd/- JUDGE

PMR

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