THE COMMISSIONER OF INCOME TAX vs. M/S. IDEA CELLULAR LTD

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ITA/372/2016HC KarnatakaKAHC01031277201624 October 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal is not maintainable. This decision was based on the submission made by the learned counsel for the appellants (Revenue) regarding the monetary limits stipulated in Circular No. 17 of 2019. Consequently, the appeal was dismissed as such, without delving into the merits of the case or the specific tax implications. No specific findings were made on the substantive issues that might have been raised before the ITAT, as the appeal was disposed of on a preliminary procedural ground.

What were the facts?

The appeal was filed by the Commissioner of Income-Tax (TDS) and the Assistant Commissioner of Income-Tax (TDS) against an order of the Income Tax Appellate Tribunal (ITAT), Bengaluru. The ITAT's order, dated November 6, 2015, in ITA No. 651/Bang/2014, pertained to the assessment year 2012-2013 and was against M/s. Idea Cellular Limited. The appellants sought to set aside the ITAT's order and confirm the orders of the lower authorities.

What were the issues?

1. Whether the appeal is maintainable in view of the monetary limits prescribed by Circular No. 17 of 2019, dated August 8, 2019, issued by the Director (ITJ), Central Board of Direct Taxes. The Revenue contended that the appeal is not maintainable due to the monetary limits specified in the aforementioned circular. The Assessee's contentions were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 24TH DAY OF OCTOBER, 2019

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR. JUSTICE ASHOK S. KINAGI

INCOME TAX APPEAL NO.372 OF 2016

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BALLARI ROAD, GANGANAGAR, BENGALURU-560 032.

2.

THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS) CIRCLE-18(1), NO.59, HMT BHAVAN, 4TH FLOOR, BALLARI ROAD, GANGANAGAR, BENGALURU-560 032. ...APPELLANTS

(BY SRI K.V. ARAVIND, ADVOCATE)

AND: M/S. IDEA CELLULAR LIMITED IDEA TOWER, 75, CIVIL STATION, RICHMOND ROAD, BENGALURU-560 025. …RESPONDENT

(BY SRI CHYTHANYA K.K., ADVOCATE AND SRI S. SHARATH, ADVOCATE)

2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.11.2015 PASSED IN ITA NO.651/BANG/2014, FOR THE ASSESSMENT YEAR 2012-2013, PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET-ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO.651/BANG/2014 DATED 06.11.2015 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), CIRCLE-18(1), BENGALURU, ETC.

*****

THIS INCOME TAX APPEAL COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits in terms of Circular No.17 of 2019, dated 08.08.2019, passed by Director (ITJ), Central Board Direct Taxes, New Delhi.

2.

In view of the submission made, the appeal is dismissed as such.

Sd/-

Sd/- JUDGE

JUDGE

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