THE COMMISSIONER OF INCOME-TAX vs. SRI RAGHAVENDRA GOWDA

ITA/237/2011HC KarnatakaKAHC01054390201117 December 2015Bench: S.SUJATHA,VINEET SARAN2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court considered CBDT Circular No. 21/2015, dated December 10, 2015, which increased the monetary limit for filing appeals before the High Court to Rs. 20 lacs. The Circular also clarified that it would apply retrospectively to pending appeals, allowing those below the specified tax limits to be withdrawn or not pressed. The Revenue's counsel submitted that the tax effect in the present appeal was below the Rs. 20 lacs limit. Consequently, in view of the Circular and the stated tax effect, the High Court held that the appeal stands dismissed. No specific issue was decided on merits; the dismissal was procedural based on the revised monetary limits.

What were the facts?

This appeal was filed by the Revenue (Commissioner of Income-Tax and Income Tax Officer) against an order passed by the Income Tax Appellate Tribunal (ITAT), Bangalore. The ITAT's order was in ITA No. 998/Bang/2010, dated February 28, 2011. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent, Sri. T. Raghavendra Gowda, was served but remained unrepresented. 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.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable before the High Court given the revised monetary limits for filing appeals as per CBDT Circular No. 21/2015? The Revenue argued that the tax effect in the present appeal is below the enhanced specified limit of Rs. 20 lacs. Based on this, the Revenue contended that the appeal should be withdrawn or not pressed in accordance with the Circular. The judgment does not record any arguments from the respondent.

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. 237/2011

BETWEEN

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

THE INCOME TAX OFFICER, WARD-3 ( 4), C.R.BUILDING, QUEENS ROAD, BANGALORE.

...APPELLANTS

(BY SRI. K.V. ARAVIND & MS. PREETHI.J.D.ADVs)

AND

SRI.T. RAGHAVENDRA GOWDA 65, VANI VILAS ROAD, BASAVANAGUDI, BANGALORE.

... RESPONDENT

(RESPONDENT SERVED & UNREPSENTED)

THIS ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE ITAT, BANGALORE IN ITA NO.998/BANG/2010 DATED: 28.2.2011, 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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