THE COMMISSIONER OF INCOME TAX vs. M/S ELECTRONIC CITY INDUSTRIES ASSOCIATION

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ITA/54/2023HC KarnatakaKAHC01004781202309 September 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was not maintainable due to the enhanced monetary limit for filing appeals. Liberty was granted to the appellants to seek revival if exceptions were made out.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an ITAT order. The tax effect in the appeal was Rs. 1,14,02,819/-. A subsequent circular enhanced the monetary limit for filing appeals before the High Court to Rs. 2,00,00,000/-.

What were the issues?

Whether the appeal filed by the Revenue was maintainable given the revised monetary limits for appeals to the High Court.

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: 2025:KHC:35282-DB ITA No. 54 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 54 OF 2023 BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX EXEMPTIONS, 6TH FLOOR, UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU-560 027.

2.

THE INCOME-TAX OFFICER EXEMPTIONS, WARD-1, ROOM NO. 602, 6TH FLOOR, UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU-560 027. …APPELLANTS (BY SRI.M DILIP, STANDING COUNSEL)

AND:

M/S. ELECTRONIC CITY INDUSTRIES ASSOCIATION NO.57, 58 HOSUR ROAD, ELECTRONIC CITY, BENGALURU-561 229. PAN: AAAAE0479J. …RESPONDENT (BY SRI. U.A. MADHUSUDHAN, ADV.)

THIS APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; II) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.706/BANG/2022 DATED 19.09.2022 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-C CONFIRMING THE

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:35282-DB ITA No. 54 of 2023

ORDER OF THE APPELLATE COMMISSIONER CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, EXEMPTIONS, WARD-1. BENGALURU AND ETC.

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

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

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

Heard learned counsel Sri.M.Dilip, standing counsel for appellants and learned counsel Sri.Madhusudhan.U.A., for respondent. Perused the entire appeal papers.

2.

It is pointed out that the tax effect in the above appeal is Rs.1,14,02,819/-. Under Circular No.09/2024 dated 17.09.2024, the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes has enhanced the Monetary Limit to file appeals before the High Court to Rs.2,00,00,000/-. The said circular would apply even to pending appeals also.

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HC-KAR NC: 2025:KHC:35282-DB ITA No. 54 of 2023

3.

In the light of the above, the appeal is dismissed as not maintainable. However, liberty is granted to the appellants to seek revival of the appeal, if any exceptions are made out.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

NC CT:bms List No.: 1 Sl No.: 49

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