COMMISSIONER OF INCOME TAX-III vs. M/S. SASKEN NETWORKS ENGINEERING LTD.

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ITA/309/2013HC KarnatakaKAHC01028983201317 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. This circular enhanced the monetary limit for filing appeals before the High Court from Rs. 10 lacs to Rs. 20 lacs and was clarified to apply retrospectively to pending appeals. The Revenue's counsel stated that the tax effect in the present appeal is below the revised limit of Rs. 20 lacs. Consequently, in view of the circular and the stated tax effect, the High Court held that the appeal stands dismissed. No specific issue was left undecided; the appeal was disposed of based on the circular.

What were the facts?

This is an appeal filed by the Revenue (Commissioner of Income Tax-III and Deputy Commissioner of Income Tax) against an order dated February 18, 2013, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, in Appeal Proceedings ITA No. 823/Bang/2012. The respondent is M/s Sasken Networks Engineering Ltd. The appeal is filed under Section 260-A 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 present appeal, filed by the Revenue, is maintainable in light of the revised monetary limits for filing appeals before the High Court as per CBDT Circular No. 21/2015. The Revenue contended that the tax effect in the present appeal is below the specified limit of Rs. 20 lacs. Therefore, in view of the CBDT Circular No. 21/2015, which enhances the monetary limit for filing appeals to Rs. 20 lacs and applies retrospectively to pending appeals, the appeal may be withdrawn or not pressed. The judgment does not record any contentions from the Respondent.

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. 309/2013

BETWEEN

1.

COMMISSIONER OF INCOME TAX-III, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BANGALORE-560 001.

2.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12 (3), BANGALORE.

...APPELLANTS

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

AND

M/S SASKEN NETWORKS ENGINEERING LTD., NO.139/25, AMARJYOTHI LAYOUT, DOMLUR RING ROAD, BANGALORE-71.

... RESPONDENT

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRARYING TO SET ASIDE THE APPELLATE ORDER DATED 18.2.2013 PASSED BY THE ITAT, ‘B’ BENCH, BANGALORE, IN APPEAL PROCEEDINGS ITA NO.823/BANG/2012 DATED: 18.2.2013.

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.

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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