PR COMMISSIONER OF vs. M/S PRB MARKETING

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ITA/261/2016HC KarnatakaKAHC01050647201620 September 2018Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the Revenue's request to withdraw the appeal. The Court noted the submission made by the learned counsel for the appellants (Revenue) that in view of Circular No. 3/2018, which specifies the monetary limits for filing appeals by the Income Tax Department, the present appeal was not maintainable before the High Court. Consequently, the Revenue sought permission to withdraw the appeal. The High Court allowed this request and dismissed the appeal as withdrawn. No decision was made on the merits of the case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-5 and the Income Tax Officer, Bangalore (the Revenue) against the order dated December 11, 2015, passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Bengaluru. The appeal pertains to the assessment year 2009-10 and challenges the ITAT's decision in ITA No. 663/Bang/2013. The respondent is M/s. PRB Marketing Private Limited. The appeal was filed under Section 260-A of the Income Tax Act, 1961, seeking to set aside the ITAT's order.

What were the issues?

The primary issue before the High Court was the maintainability of the appeal filed by the Revenue. The Revenue's counsel, in view of Circular No. 3/2018 dated July 11, 2018, which sets the monetary limit for filing appeals by the Income Tax Department before the ITAT, High Court, and Supreme Court, conceded that the appeal was not maintainable. The Revenue sought permission to withdraw the appeal. The judgment does not record any specific arguments from the respondent (assessee) as the appeal was withdrawn by the appellant.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.261/2016 1

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF SEPTEMBER, 2018

PRESENT

HON’BLE MR.JUSTICE DINESH MAHESHWARI, CHIEF JUSTICE

AND

HON’BLE MR.JUSTICE S.G.PANDIT

INCOME TAX APPEAL NO.261 OF 2016

BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX-5 BMTC COMPLEX KORAMANGALA

BANGALORE

2.

INCOME TAX OFFICER WARD-12(1), BANGALORE ... APPELLANTS

(BY SRI E.I. SANMATHI, ADVOCATE)

AND:

M/S. PRB MARKETING PRIVATE LIMITED NO.192/12-2, 1ST ‘C’ CROSS, REVENUE LAYOUT, 5TH BLOCK BSK III STAGE BANGALORE-560085 PAN:AAECP 5655 M

... RESPONDENT (BY SRI AIYER VLV, ADVOCATE)

ITA No.261/2016 2

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 PRAYING TO DECIDE THE QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THIS COURT AND TO SET ASIDE THE APPELLATE ORDER DATED 11.12.2015 PASSED BY THE ITAT, 'B' BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO. ITA NO.663/BANG/2013 FOR THE ASSESSMENT YEAR 2009-10.

THIS APPEAL COMING ON FOR ADMISSION THIS DAY, CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the appellants frankly submits that in view of the Circular No.3/2018 dated 11.07.2018 on the monetary limit for filing of the appeal by the Income Tax Department before the Income Tax Appellate Tribunal, this Court as also the Hon’ble Supreme Court, the appeal is not maintainable and seeks permission to withdraw.

Permission granted. This appeal is dismissed as withdrawn.

Sd/- CHIEF JUSTICE

Sd/- JUDGE bkv

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