THE COMMISSIONER OF INCOME TAX vs. SMT RABIA BEGUM

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ITA/259/2010HC KarnatakaKAHC01056703201017 December 2015Bench: S.SUJATHA,VINEET SARAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in view of CBDT Circular No. 21/2015 dated December 10, 2015, which enhanced the monetary limit for filing appeals before the High Court to Rs. 20 lacs and applied retrospectively to pending appeals, noted that the tax effect in the present appeal was below this specified limit. Consequently, the appeal was dismissed. The reasoning is based on the administrative instruction from the CBDT to withdraw or not press appeals with a tax effect below the revised threshold. The operative direction was the dismissal of the appeal.

What were the facts?

This case involves an appeal filed by the Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) against an order passed by the Income Tax Appellate Tribunal (ITAT), Bangalore. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondent is Smt. Rabia Begum. The High Court of Karnataka was considering the appeal. 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 stated 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. (Question of law) Contentions: Assessee: Not recorded. Revenue: The tax effect in the present appeal is below the enhanced specified limit of Rs. 20 lacs, and therefore, in view of CBDT Circular No. 21/2015, the appeal may be withdrawn or not pressed.

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 17TH DAY OF DECEMBER, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MRS. JUSTICE S.SUJATHA

ITA No. 259/2010

BETWEEN

1.

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

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2,) C.R. BUILDING, QUEENS ROAD, BANGALORE.

... APPELLANTS

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

AND

SMT. RABIA BEGUM NO.81, 6TH CROSS, GROUND FLOOR, VICTORIA LAYOUT, BANGALORE-560 078.

... RESPONDENT

(BY SRI. A. SHANKAR & SRI. M.LAVA-ADVs)

THIS ITA IS FILED U/S 260-A OF I.T. ACT, 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE, IN IT(SS)A NO.40/BNG/2008, DATED 11.3.2010, ETC.

THIS ITA COMING ON FOR FINAL 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.

2.

Learned counsel for the appellants has stated that the tax effect in the present appeal is below the specified limit of Rs.20 lacs.

3.

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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