The Commissioner Of Income Tax And Another vs. Shri Hingulambika Education Society

ITA/200001/2024HC KarnatakaKAHC03000396202403 December 2024Bench: R.DEVDAS,G BASAVARAJA3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellants (Revenue) had filed a memo dated 15.11.2024 stating that due to the revision of monetary limits for filing appeals by the CBDT vide Circular No. 09/2024 dated 17.09.2024, the tax effect in this case falls below the prescribed threshold. Consequently, the appellants requested permission to withdraw the appeal. The Court took the memo on record and, accordingly, dismissed the appeal as withdrawn. No decision on the merits of the original dispute was made.

What were the facts?

The appeal was filed by the Commissioner of Income-Tax (Exemptions) and the Income-Tax Officer (Exemptions) against an order passed by the Income-Tax Appellate Tribunal (ITAT), Bengaluru, for the assessment year 2020-2021. The ITAT's order was dated June 22, 2023. The appellants sought to set aside the ITAT's order and confirm the orders passed by the lower authorities, the Appellate Commissioner and the Income Tax Officer. The respondent in the appeal is Shri Hingulambika Education Society.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the revised monetary limits for filing appeals issued by the Central Board of Direct Taxes (CBDT) vide Circular No. 09/2024 dated 17.09.2024. The Revenue argued that consequent to the revision of monetary limits by the CBDT, the tax effect involved in this case falls below the prescribed threshold. Therefore, they sought permission to withdraw the appeal. The judgment does not record any arguments from the Respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC-K:9165-DB ITA No. 200001 of 2024

IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 3RD DAY OF DECEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE R.DEVDAS AND THE HON'BLE MR JUSTICE G BASAVARAJA

INCOME TAX APPEAL NO. 200001 OF 2024

BETWEEN:

THE COMMISSIONER OF INCOME-TAX, EXEMPTIONS, ROOM NO. 609, 6TH FLOOR, UNITY BUILDING ANNEXURE, P. KALINGA RAO ROAD, BENGALURU – 560027.

THE INCOME-TAX OFFICER, (EXEMPTIONS), WARD-1, 3RD FLOOR, AAYAKAR BHAVAN, SEDAM ROAD, KALBURAGI – 585105.

…APPELLANTS (BY SRI. M. THIRUMALESH, ADV.)

AND:

SHRI HINGULAMBIKA EDUCATION SOCIETY, SY. NO. 55/2, BHAVSAR NAGAR, SEDAM ROAD, GULBARGA – 585106. KARNATAKA. PAN: AAFTS 4816F. …RESPONDENT

Digitally signed by RAMESH MATHAPATI Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC-K:9165-DB ITA No. 200001 of 2024

THIS INCOME TAX APPEAL IS FILED U/SEC.260A OF THE INCOME TAX ACT, 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1126/BANG/2022 DATED 22.06.2023 FOR ASSESSMENT YEAR 2020-2021 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER, EXEMPTIONS, WARD-1, KALABURGI.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE R.DEVDAS AND HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGMENT

(PER: HON'BLE MR JUSTICE R.DEVDAS)

Learned counsel for the appellants has filed a memo dated 15.11.2024 stating that consequent to the revision of monetary limits issued by the Central Board of Direct Taxes for filing of appeals vide Circular No.09/2024 dated 17.09.2024, and since the tax effect involved in this case falls below the threshold monetary limits prescribed in the said Circular, the appellants may be permitted to withdraw the appeal.

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NC: 2024:KHC-K:9165-DB ITA No. 200001 of 2024

The memo is taken on record subject to all just exceptions. 3. Accordingly, the appeal stands dismissed as withdrawn.

Sd/- (R.DEVDAS) JUDGE

Sd/- (G BASAVARAJA) JUDGE

DHA List No.: 1 Sl No.: 10 CT: PS

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