THE COMMISSIONER OF INCOME TAX vs. M/S BILAGI PATTANA SAHAKARI

ITA/5014/2013HC KarnatakaKAHC02011687201319 January 2017Bench: K.SOMASHEKAR,RAVI MALIMATH2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the Commissioner of Income Tax is not maintainable. This decision was based on the submission made by the learned counsel for the Appellant, referencing Board Circular No. 21 of 2015, which deals with the monetary limits for filing appeals. The Court accepted this submission and consequently dismissed the appeal. No decision was made on the merits of the original dispute between the assessee and the revenue. The ratio decidendi is that appeals filed beyond the prescribed monetary limits, as per the relevant circulars, are not maintainable. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Appellant) against an order passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench 'C', dated May 24, 2013. The ITAT's order had partly allowed an appeal filed by the assessee, M/s Bilagi Pattana Sahakari Bank Niyamit (Respondent). The present appeal was filed under Section 260A of the Income Tax Act, 1961. The assessment year(s) are not specified in the provided text. The amount in dispute is not stated. The procedural history involves the assessee filing an appeal before the ITAT, which was partly allowed, leading to the present appeal by the revenue.

What were the issues?

1. Whether the appeal filed by the Appellant is maintainable in view of the Board Circular No. 21 of 2015 dated December 10, 2015, concerning monetary limits for filing appeals? The Appellant's counsel submitted that the appeal is not maintainable in light of the aforementioned circular. The Respondent's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH ON THE 19TH DAY OF JANUARY, 2017 BEFORE THE HON’BLE MR.JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE K.SOMASHEKAR ITA NO.5014 OF 2013 BETWEEN THE COMMISSIONER OF INCOME TAX DR B R AMBEDKAR ROAD, BELGAUM ... APPELLANT (BY SRI. Y V RAVIRAJ, ADV.) AND M/S BILAGI PATTANA SAHAKARI BANK NIYAMIT, NEAR BUS STAND, BILAGI, DIST: BAGALKOT 587116 ... RESPONDENT (BY SRI. A SHANKAR, SRI. M.LAVA, AND SRI.SHASHANK HEGDE, ADVS.) THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 AGAINST THE ORDER PASSED IN ITA NO.1073/BANG/2012 DATED 24.05.2013 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’, BANGALORE, PARTLY ALLOWING THE APPEAL FILED BY THE ASSESSEE. THIS ITA COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

: 2 : JUDGMENT Learned counsel submits that the appeal is not maintainable in view of the board circular dated 10.12.2015 in Circular No.21 of 2015 with regard to the monetary limits in filing the appeal. In view of the submission made, appeal is dismissed as not maintainable. Sd/- JUDGE Sd/- JUDGE Rsh

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