THE DIRECTOR OF INCOME TAX vs. M/S EXOTIC FRUITS PVT LTD

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ITA/135/2014HC KarnatakaKAHC01046773201404 September 2019Bench: R DEVDAS,L.NARAYANA SWAMY4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court permitted the appellants (Revenue) to withdraw the appeals. Liberty was granted to seek revival if the matter falls under exceptions mentioned in the circular.

What were the facts?

The Revenue Department filed appeals before the High Court against an ITAT order. The Revenue's counsel brought to the court's notice a circular enhancing the monetary limit for filing appeals. The circular stated that appeals below Rs. 1 crore are not maintainable.

What were the issues?

Whether the appeals filed by the Revenue are maintainable in light of the revised monetary limits prescribed by the CBDT circulars for filing appeals before higher authorities.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF SEPTEMBER, 2019 PRESENT THE HON’BLE MR.JUSTICE L. NARAYANA SWAMY AND THE HON’BLE MR.JUSTICE R. DEVDAS INCOME TAX APPEAL Nos.135/2014 & 56/2015 BETWEEN:

1.

THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE

2.

THE INCOME TAX OFFICER (INTERNATIONAL TAXATION) WARD-1 (1), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE

... APPELLANTS

(BY SRI K.V.ARAVIND & SRI DILIP M., ADVS.)

AND:

M/S EXOTIC FRUITS PVT LTD NO.514, 6TH CROSS, II STAGE, INDIRANAGAR, BANGALORE-560 038

... RESPONDENT

(BY SRI T.SURYANARAYANA, ADV.)

THESE ITAs ARE FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:04/10/2013 PASSED IN ITA NO.1008 & 1011/BANG/2012, FOR THE ASSESSMENT YEAR 2008-

2009. PRAYING TO: 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.1008 & 1011/BANG/2012 DATED:04/10/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER (INTERNATIONAL TAXATION) WARD-1(1), BANGALORE.

THESE ITAs COMING ON FOR HEARING, THIS DAY, DEVDAS J., DELIVERED THE FOLLOWING:

J U D G M E N T The learned counsel for the appellant-Revenue brings to the notice of this Court a Circular bearing No.17 of 2019 dated 08th August, 2019 wherein the further enhancement of monetary limit for filing of appeals by the Departments before the Income- Tax Appellate Tribunals, High Courts and Special Leave Petitions/Appeals before the Supreme Court stands amended, and by the said amendment the earlier monetary limit of Rs.50,00,000/- (Rupees fifty lakh) has not been raised to Rs.1,00,00,000/- (Rupees one crore). The earlier monetary limit was prescribed as per Circular No.3 of 2018 dated 11th July, 2018. In the light of the same, the learned counsel submits that these appeals are not maintainable and in view of the Circular, these appeals may be permitted to be withdrawn. Further, the learned counsel would also draw the attention of this Court to

Clause 10 of the Circular No.3 of 2018 dated 11th July, 2018 wherein certain exceptions are carved out. The learned counsel submits that at the present stage it may not be possible for him to submit whether the matter falls under any of the exceptions. Therefore, it is prayed that liberty may be reserved to the appellants to move this Court, if it is found that the matter falls within the exception carved out in Clause 10 of Circular bearing Number 3 of 2018.

2.

On the query of the Court as to whether the Circular is applicable to pending matters, the learned counsel draws the attention of this Court to the communication dated 20th August, 2019 made by the Central Board of Direct Taxation to all the Chief Commissioners of Income Tax clarifying at paragraph No.3 that the monetary limit prescribed in Circular No.17 of 2019 is applicable to all pending Special Leave Petitions, Appeals, Cross Objections and References.

3.

In view of the above, we permit the appellants to withdraw these appeals for the reasons stated above. Liberty is also granted to the appellants to seek revival of these appeals, if

it is found that the matter falls within the exception carved out in Clause 10 of Circular bearing No.3 of 2018.

Sd/- JUDGE

Sd/- JUDGE

lnn

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