What did the High Court hold?

The appellants' counsel filed a memo to withdraw the appeals due to revised monetary limits for filing appeals. The Court dismissed the appeals as not maintainable, leaving all other questions open.

The appeals were filed by the Principal Commissioner of Income Tax and DCIT against orders of the Income Tax Appellate Tribunal. The appellants sought to set aside the Tribunal's orders and confirm the orders passed by the Deputy Commissioner of Income Tax.

What were the issues?

The primary issue was the maintainability of the appeals before the High Court in light of revised monetary limits set by the CBDT for filing appeals.

PCIT vs Ms. Sai Kiran Thakur | Karnataka High Court 2025

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

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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

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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)

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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

THE PR. COMMISSIONER OF INCOME TAX vs. MS. SAI KIRAN THAKUR

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