PR COMMISSIONER vs. SRI M R PATTABHIRAM

WTA/2/2016HC KarnatakaKAHC01025212201622 January 2020Bench: ARAVIND KUMAR,E.S.INDIRESH6 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeals stand dismissed as not maintainable. This decision was based on a coordinate bench's order in a similar appeal, WTA No.26/2017, dated 24.10.2019, which dismissed that appeal on the grounds of monetary limits fixed by Circular No.17/2019 dated 08.08.2019. The High Court found that the circumstances were similar and therefore applied the same reasoning. The ratio decidendi is that appeals filed under Section 27-A of the Wealth Tax Act, 1957, are subject to monetary limits prescribed by the CBDT circulars, and if the disputed amount falls below these limits, the appeal is not maintainable. The operative direction was to dismiss the appeals. No issues were expressly left undecided.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax and the Assistant Commissioner of Wealth Tax against an order dated 16.10.2015 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru Bench. This order was a common order in Wealth Tax Appeal (WTA) Nos. 34, 35, and 36 of 2014, pertaining to assessment years 2005-06, 2006-07, and 2007-08 respectively. The appeals were filed under Section 27-A of the Wealth Tax Act, 1957, challenging the ITAT's appellate order. The respondent in all appeals is Sri.M.R.Pattabhiram (HUF). The High Court noted a similar appeal, WTA No.26/2017, which was dismissed on 24.10.2019 due to monetary limits fixed by Circular No.17/2019 dated 08.08.2019.

What were the issues?

1. Whether the present Wealth Tax Appeals are maintainable in light of the monetary limits prescribed by Circular No.17/2019 dated 08.08.2019, as decided in a similar case (WTA No.26/2017)? Assessee's Contention: The judgment does not record any specific contentions made by the assessee (Sri.M.R.Pattabhiram (HUF)) regarding the maintainability of the appeals or the merits of the case. The assessee was represented by senior counsel. Revenue's Contention: The revenue, represented by Smt. E.I. Sanmathi, Advocate, filed the appeals seeking to set aside the ITAT's order. The judgment does not explicitly detail the revenue's arguments on the merits of the case, but the appeals were filed to decide questions of law arising from the ITAT's order. The revenue relied on the fact that the appeals were filed under Section 27-A of the Wealth Tax Act, 1957.

Which sections of the Income-tax Act were involved?

27-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 22ND DAY OF JANUARY, 2020 PRESENT THE HON'BLE MR. JUSTICE ARAVIND KUMAR AND THE HON'BLE MR. JUSTICE E.S.INDIRESH WEALTH TAX APPEAL No.1 OF 2016 C/W WEALTH TAX APPEAL No.2 OF 2016 C/W WEALTH TAX APPEAL No.3 OF 2016

IN WEALTH TAX APPEAL No.1 OF 2016: BETWEEN:

PR. COMMISSIONER OF

INCOME TAX, BMTC COMPLEX,

KORAMANGALA,

BENGALURU.

THE ASSISTANT COMMISSIONER

OF WEALTH TAX, CIRCLE 6(1),

BENGALURU.

... APPELLANTS (BY SMT.E.I.SANMATHI, ADVOCATE)

2 AND:

SRI.M.R.PATTABHIRAM (HUF) GOKULA HOUSE, GOKULA, GOKULA, MATHIKERE, BENGALURU – 560 054.

... RESPONDENT

(BY SRI.A.SHANKAR, SR.COUNSEL FOR SRI.M.LAVA, ADVOCATE)

THIS WTA IS FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 16.10.2015 PASSED IN WTA NO.34/BANG/2014, FOR THE ASSESSMENT YEAR 2005-06 TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPEALLATE ORDER DATED:16.10.2015 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN WEALTH TAX APPEAL NO.34/BANG/2014 FOR ASSESSMENT YEAR 2005-06 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE AND EQUITY.

IN WEALTH TAX APPEAL No.2 OF 2016: BETWEEN:

PR. COMMISSIONER OF

INCOME TAX, BMTC COMPLEX,

KORAMANGALA,

BENGALURU.

THE ASSISTANT COMMISSIONER

OF WEALTH TAX, CIRCLE 6(1),

BENGALURU.

... APPELLANTS (BY SMT.SANMATI, ADVOCATE)

AND:

SRI.M.R.PATTABHIRAM (HUF) GOKULA HOUSE, GOKULA, GOKULA, MATHIKERE, BENGALURU – 560 054.

... RESPONDENT

(BY SRI SHANKAR, SR.COUNSEL FOR SRI M.LAVA, ADVOCATE)

THIS WTA IS FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 16.10.2015 PASSED IN WTA NO.35/BANG/2014, FOR THE ASSESSMENT YEAR 2006-07 TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPEALLATE ORDER DATED:16.10.2015 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN WEALTH TAX APPEAL NO.35/BANG/2014 FOR ASSESSMENT YEAR 2006-07 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE AND EQUITY.

4 IN WEALTH TAX APPEAL No.3 OF 2016: BETWEEN:

PR. COMMISSIONER OF

INCOME TAX, BMTC COMPLEX,

KORAMANGALA,

BENGALURU.

THE ASSISTANT COMMISSIONER

OF WEALTH TAX, CIRCLE 6(1),

BENGALURU.

... APPELLANTS (BY SMT.SANMATI, ADVOCATE)

AND:

SRI.M.R.PATTABHIRAM (HUF) GOKULA HOUSE, GOKULA, GOKULA, MATHIKERE, BENGALURU – 560 054.

... RESPONDENT

(BY SRI SHANKAR, SR.COUNSEL FOR SRI M.LAVA, ADVOCATE)

THIS WTA IS FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 16.10.2015 PASSED IN WTA NO.36/BANG/2014, FOR THE ASSESSMENT YEAR 2007-08 TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPEALLATE

5 ORDER DATED:16.10.2015 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN WEALTH TAX APPEAL NO.36/BANG/2014 FOR ASSESSMENT YEAR 2007-08 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE AND EQUITY.

THESE WTA’s COMING ON FOR HEARING, THIS DAY, ARAVIND KUMAR J., DELIVERED THE FOLLOWING:

JUDGMENT This appeal is directed against the order dated 16.10.2015 passed by the Income Tax Appellate Tribunal in WTA No.34/Bang/2014. Said order is a common order passed in WTA Nos.35-36 /Bang/2014.

Under similar circumstances, Coordinate Bench in WTA No.26/2017 by order dated 24.10.2019 dismissed the said appeal on monetary limits fixed in terms of Circular No.17/2019 dated 08.08.2019.

6 3. Hence, these appeals stands dismissed as not maintainable in the light of order dated 24.10.2019 passed in WTA No.26/2017.

All pending interlocutory applications, if any, shall stand consigned to records.

SD/- JUDGE

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