THE COMMISSIONER OF INCOME-TAX vs. P B SRINIVAS

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ITA/495/2007HC KarnatakaKAHC01055587200710 December 2013Bench: N.KUMAR,RATHNAKALA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal is not maintainable. The Court referred to Circular No. 2/05 dated 24.10.2009, which stipulates that appeals with a total net tax effect below Rs. 4 Lakhs are not maintainable. Since the total net tax effect in this appeal was Rs. 20,966/-, which is significantly less than the threshold stipulated in the circular, the appeal was dismissed on the grounds of maintainability. The Court did not delve into the merits of the case or the substantial questions of law that were intended to be formulated.

What were the facts?

This is an appeal filed by the Revenue, Commissioner of Income-Tax and Deputy Commissioner of Income-Tax, Bangalore, under Section 260-A of the Income Tax Act, 1961. The appeal challenges an order dated November 30, 2006, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore in ITA.No.1249/Bang/2005. The ITAT's order had confirmed the order of the Appellate Commissioner, which in turn had set aside the order passed by the Deputy Commissioner of Income Tax. The assessment year involved is 2000-01. The total net tax effect in this appeal is stated to be Rs. 20,966/-.

What were the issues?

1. Whether the appeal is maintainable in light of the low tax effect, considering the circulars issued by the Central Board of Direct Taxes (CBDT)? The Revenue contended that the appeal should be heard on merits, as it raises substantial questions of law. The Revenue did not explicitly argue on the maintainability based on tax effect. The Respondent (assessee) did not present any arguments as recorded in the judgment. The Tribunal, in its decision, focused on the maintainability of the appeal based on the tax effect.

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 BANGALORE

DATED THIS THE 10th DAY OF DECEMBER 2013

PRESENT

THE HON'BLE MR. JUSTICE N. KUMAR

AND

THE HON’BLE MRS. JUSTICE RATHNAKALA

ITA No.495 OF 2007

BETWEEN;

1.The Commissioner of Income-Tax, Central Circle, C.R.Building, Queens Road, Bangalore.

2.The Deputy Commissioner of Income-Tax, Central Circle-1(3), Bangalore.

...APPELLANTS

(By Sri.K.V. Aravind, Advocate)

AND:

P.B. Srinivas, F.61, 7th Cross, I Main Gayathri Nagar Bangalore.

...RESPONDENT

(By Sri.A. Shankar, for Sri.M. Lava, Advocate)

-0-0-0-0-0-

This ITA is filed under Section 260-A of I.T. Act, 1961 arising out of Order dated 30.11.2006 passed in ITA.No.1249/Bang/2005 for the Assessment Year 2000-

2 01 to formulate the substantial questions of law stated therein and to allow the appeal and set aside the order passed by the ITAT, Bangalore in ITA.No.1249/Bang/2005 dated 30.11.2006 confirming the order of the Appellate Commissioner and confirm the order passed by the Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore.

This appeal coming on for hearing this day, N. KUMAR, J. delivered the following:-

JUDGMENT

The total net tax effect in this appeal is Rs.20,966/-. In view of the circular No.2/05 dated 24.10.2009 this appeal is not maintainable as it is less than Rs.4 Lakhs.

2.

Accordingly, the appeal is dismissed as not maintainable.

Sd/-

JUDGE.

Sd/- JUDGE.

*alb/-.

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