THE COMMISSIONER OF INCOME TAX vs. SRI. G T VISHWANATHAN

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ITA/444/2010HC KarnatakaKAHC01086535201017 December 2015Bench: S.SUJATHA,VINEET SARAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court considered CBDT Circular No. 21/2015, which revised the monetary limit for filing appeals before the High Court to Rs. 20 lacs and stated that it would apply retrospectively to pending appeals. The Revenue's counsel confirmed that the tax effect in the present appeal was below this specified limit. Consequently, the High Court held that in view of the circular and the low tax effect, the appeal stands dismissed. The ratio decidendi is that appeals falling below the revised monetary threshold, as per a retrospective CBDT circular, are to be dismissed. No specific issue was left undecided.

What were the facts?

This is an appeal filed by the Revenue (Commissioner of Income Tax and Income Tax Officer) 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 Sri. G.T. Vishwanathan. The High Court was presented with a Circular No. 21/2015 dated December 10, 2015, issued by the Central Board of Direct Taxes (CBDT). This circular enhanced the monetary limit for filing appeals before the High Court from Rs. 10 lacs to Rs. 20 lacs and clarified that it would apply retrospectively to pending appeals. The Revenue's counsel stated that the tax effect in the present appeal was below the new specified limit of Rs. 20 lacs.

What were the issues?

1. Whether the 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? (Question of law) The Revenue's contention is that the tax effect in the present appeal is below the enhanced monetary limit of Rs. 20 lacs, as stipulated in CBDT Circular No. 21/2015. Therefore, in accordance with the said circular, the appeal may be withdrawn or not pressed. The judgment does not record any specific 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. 444/2010

BETWEEN

1.

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

2.

THE INCOME TAX OFFICER WARD - 1(2), C.R.BUILDING, QUEENS ROAD, BANGALORE.

...APPELLANTS

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

AND

SRI. G.T. VISHWANATHAN NO.4, ‘MARY VILLA’, PARANJYOTHI ROAD, FRAZER TOWN, BANGALORE.

... 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 ITA NO.1103/BANG/2009 DATED 27.7.2010, ETC.

THIS APPEAL 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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