THE PR. COMMISSIONER OF INCOME TAX vs. SRI PRASAD KIRAN THAKUR

ITA/100028/2022HC KarnatakaKAHC02017585202218 February 2025Bench: B.M.SHYAM PRASAD,RAMACHANDRA D. HUDDAR3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the withdrawal of the appeals by the learned counsel for the appellants. The Court held that in light of the memo filed to withdraw the appeals citing the revision of monetary limits by the CBDT, the appeals are dismissed as not maintainable. However, the Court explicitly stated that all questions are left open. There were no specific findings on the merits of the case as the appeals were withdrawn. The operative direction was to dismiss the appeals as not maintainable, leaving all questions open.

What were the facts?

These are two Income Tax Appeals filed under Section 260A of the Income Tax Act, 1961, by the Principal Commissioner of Income Tax and the Deputy Commissioner of Income Tax (Appellants) against the orders of the Income Tax Appellate Tribunal, Panaji Bench. The appeals challenge the Tribunal's orders dated May 5, 2022, concerning Assessment Year (AY) 2013-14 (ITA No. 100028 of 2022) and AY 2014-15 (ITA No. 100025 of 2023). The Appellants seek to set aside the Tribunal's orders and confirm the orders passed by the Deputy Commissioner of Income Tax dated December 30, 2016. The respondents are Sri Prasad Kiran Thakur and Ms. Sai Kiran Thakur.

What were the issues?

1. Whether the appeals filed by the Revenue are maintainable in light of the revised monetary limits for filing appeals by the Central Board of Direct Taxes (CBDT)? (Question of law). The Appellants (Revenue) sought to withdraw the appeals, citing the revision of monetary limits by the CBDT for filing appeals before various appellate forums. The Respondent (Assessee) did not file any specific arguments recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

- 1 -

NC: 2025:KHC-D:3218-DB ITA No. 100028 of 2022 C/W ITA No. 100025 of 2023

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 18TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR

INCOME TAX APPEAL NO. 100028 OF 2022 C/W INCOME TAX APPEAL NO. 100025 OF 2023

BETWEEN:

THE PR. COMMISSIONER OF INCOME TAX NAVANAGAR, HUBLI, DIST: DHARWAD

DCIT, CENTRAL CIRCLE, BELAGAVI, KARNATAKA.

…APPELLANTS (BY SRI. Y. V. RAVIRAJ, ADVOCATE)

AND:

SRI PRASAD KIRAN THAKUR, 180, GURUWAR PETH, TILAKWADI, BELAGAVI, 590 001. PAN ACXPT 9822 E

…RESPONDENT (BY SRI. H. R. KAMBIYAVAR, ADVOCATE AND; SRI. ASHOK A. KULKARNI, ADVOCATES)

Digitally signed by SHAKAMBARI Location: High Court of Karnataka, Dharwad Bench

- 2 -

NC: 2025:KHC-D:3218-DB ITA No. 100028 of 2022 C/W ITA No. 100025 of 2023

THIS INCOME-TAX APPEAL IS FILED U/S 260A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO. 57/PAN/2018, DATED 05.05.2022 FOR THE AY 2013-14 MARKED AS ANNEXURE A AND CONFIRM THE ORDER DATED 30.12.2016 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI FOR THE A.Y 2013-14 AS ENCLOSED AND MARKED AS ANNEXURE C.

IN INCOME TAX APPEAL NO. 100025 OF 2023:

BETWEEN:

THE PR. COMMISSIONER OF INCOME TAX, NAVANAGAR, HUBLI,

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, KARNATAKA.

…APPELLANTS (BY SRI. Y. V. RAVIRAJ, ADVOCATE)

AND:

MS. SAI KIRAN THAKUR, 180, GURUWAR PETH, TILAKWADI, BELGAVI, [PAN: ACXPT9822E]

…RESPONDENT (BY SRI. KUSHAL V. BOLMAL, ADVOCATE AND; SRI. ASHOK A. KULKARNI, ADVOCATES)

- 3 -

NC: 2025:KHC-D:3218-DB ITA No. 100028 of 2022 C/W ITA No. 100025 of 2023

2014-15 MARKED AS ANNEXURE -A AND CONFIRM THE ORDER DATED 30.12.2016 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI FOR THE A.Y 2014-15 AS ENCLOSED AND MARKED AS ANNEXURE C.

THESE APPEALS ARE COMING ON FOR ORDERS, THIS DAY, THE COURT DELIVERED THE JUDGMENT THEREIN AS UNDER:

CORAM: THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR

ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD)

The learned counsel for the appellants has filed a memo to withdraw the appeals citing the revision of monetary limits by the Central Board of Direct taxes [CBDT] for filing appeals before various Appellate Forums.

In light of the above, the appeals are dismissed as not maintainable, but otherwise leaving all questions open. Sd/- (B.M.SHYAM PRASAD) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE

AM/CT:VG LIST NO.: 1 SL NO.: 1

Recent GST High Court judgments

Search GST case law →