THE COMMISSIONER OF INCOME TAX vs. GURUSHARAN KAUR

ITA/31/2010HC KarnatakaKAHC01008659201017 December 2015Bench: S.SUJATHA,VINEET SARAN2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka held that the appeal filed by the Revenue is to be dismissed in view of CBDT Circular No. 21/2015. The circular, dated December 10, 2015, 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 was below the specified limit of Rs. 20 lacs. Consequently, the Court applied the circular and dismissed the appeal. No decision was made on the merits of the original dispute before the ITAT.

What were the facts?

The appeal was filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against an order passed by the Income Tax Appellate Tribunal (ITAT), Bangalore. The ITAT's order was in ITA No. 449/Bang/2009, dated August 13, 2009. The assessee is Sri. Gurusharan Kaur. The High Court of Karnataka was hearing the appeal under Section 260A 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 appeal filed by the Revenue is maintainable in light of the revised monetary limits for filing appeals as per CBDT Circular No. 21/2015. The Revenue contended that the tax effect in the present appeal is below the enhanced specified limit of Rs. 20 lacs. Therefore, in view of the retrospective application of Circular No. 21/2015, the appeal should be dismissed or not pressed. The judgment does not record any specific arguments from the assessee's side regarding the merits of the case or the applicability of the circular.

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. 31/2010

BETWEEN

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

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), C.R. BUILDING, QUEENS ROAD, BANGALORE.

...APPELLANTS

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

AND

SRI. GURUSHARAN KAUR NO.119, 9TH MAIN, ARASAPPA COMPLEX, IDEAL HOME TOWNSHIP, RAJARAJESHWARINAGAR, BANGALORE-560 039.

... RESPONDENT

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

THIS ITA IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.449/BANG/2009 DATED: 13.8.2009, 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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