PR. COMMISSIONER OF INCOME TAX -2 vs. M/S ATMEL R AND INDIA PVT LTD.,

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ITA/90/2024HC KarnatakaKAHC01003117202429 January 2026Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal is not maintainable in view of Circular No. 9/2024, which stipulates that appeals with a tax effect below Rs. 2,00,00,000/- are not maintainable.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The tax effect in the appeal was less than Rs. 2,00,00,000/-.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court due to the low tax effect, as per the prevailing circulars.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2026:KHC:5016-DB ITA No. 90 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO.90 OF 2024

BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX -2 KORAMANGALA , BANGALORE

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1) CHENNAI

…APPELLANTS (BY SRI. E.I.SANMATHI, ADVOCATE) AND:

1.

M/S ATMEL R AND INDIA PVT LTD., (MERGED WITH MICROSHIP TECHNOLOGY (INDIA) PVT LTD., NO.51, RAJIV GANDHI SALAL (OLD MAHABALIPURAM ROAD) SHOLINGANALLUR CHENNAI 600119 …RESPONDENT

Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2026:KHC:5016-DB ITA No. 90 of 2024

THE INCOME TAX APPEAL IS FILED UNDER SECTION 260- A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 12/07/2023 PASSED IN ITA NO.249/CHNY/2018 FOR THE ASSESSMENT YEAR 2013-2014, PRAYING 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 APPELLATE ORDER DATED 12/07/2023 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, CHENNAI, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS IN ITA NO. 249/CHNY/2018 FOR A.Y.2013-2014 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE AND ETC.

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

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND

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HC-KAR NC: 2026:KHC:5016-DB ITA No. 90 of 2024

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

The above appeal is filed by the appellants-revenue questioning the order dated 12.07.2023 in ITA.No.249/CHNY/2018 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai. It is seen that the tax effect in the appeal is less than Rs.2,00,00,000/-.

2.

In view of the Circular No.9/2024 dated 17.09.2024, appeal where the tax effect is less than Rs.2,00,00,000/- would not be maintainable. Accordingly, this appeal stands disposed of as not maintainable.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

SMJ List No.: 2 Sl No.: 0

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