COMMISSIONER OF INCOME TAX vs. M/S.SYNERGIA CONSULTANTS PVT LTD

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ITA/215/2010HC KarnatakaKAHC01046316201031 October 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court accepted the submission of the appellants' counsel. Consequently, the appeal was dismissed on the grounds of maintainability.

What were the facts?

The Revenue filed an Income Tax Appeal before the High Court. The appellants' counsel submitted that the appeal was not maintainable due to monetary limits prescribed by a CBDT circular.

What were the issues?

Whether the appeal filed by the Revenue was maintainable before the High Court in light of the monetary limits stipulated by the CBDT circular.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 31ST DAY OF OCTOBER, 2019

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR. JUSTICE ASHOK S. KINAGI

INCOME TAX APPEAL NO.215 OF 2010

BETWEEN:

1.

COMMISSIONER OF INCOME TAX BENGALURU-III, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BENGALURU-560 001.

2.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(3) CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BENGALURU-560 001. ...APPELLANTS

(BY SRI E.I. SANMATHI, ADVOCATE)

AND: M/S. SYNERGIA CONSULTANTS PRIVATE LIMITED NO.35, EMBASSY DIAMANTE, VITTAL MALLYA ROAD, BENGALURU-560 001. …RESPONDENT

(BY SRI K.P. KUMAR, SENIOR COUNSEL FOR SRI G. SRIDHAR, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, FOR THE ASSESSMENT YEAR 2004-2005, PRAYING THAT THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL AND TO PASS CONSEQUENTIAL ORDERS, IN THE INTEREST OF JUSTICE AND EQUITY.

*****

THIS INCOME TAX APPEAL COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits in terms of Circular No.17 of 2019 dated 08.08.2019 passed by Director (ITJ), Central Board Direct Taxes, New Delhi.

2.

In view of the submission made, the appeal is dismissed as such.

Sd/-

Sd/- JUDGE

JUDGE

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