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HC-KAR NC: 2025:KHC:35283-DB ITA No. 53 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. 53 OF 2023 BETWEEN:
THE COMMISSIONER OF INCOME TAX EXEMPTIONS, 6TH FLOOR, UNITY BUILDING ANNEXE P KALINGA RAO ROAD BENGALURU -560027.
THE INCOME TAX OFFICER EXEMPTIONS, WARD- 1 ROOM NO.602, 6TH FLOOR UNITY BUILDING ANNEXE P KALINGA RAO ROAD BENGALURU -560027. …APPELLANTS (BY SRI. M DILIP, STANDING COUNSEL)
AND:
M/S. ELECTRONIC CITY INDUSTRIES ASSOCIATION NO.57, 58 HOSUR ROAD ELECTRONIC CITY BENGALURU- 561229 PAN: AAAAE 0479J. …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.707/BANG/2022 DATED 19.09.2022 FOR
Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA
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HC-KAR NC: 2025:KHC:35283-DB ITA No. 53 of 2023
ASSESSMENT YEAR 2013-2014 ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER EXEMPTIONS, WARD-1 BENGALURU.
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.
It is pointed out that the tax effect in the above appeal is Rs.1,07,20,549/-. 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:35283-DB ITA No. 53 of 2023
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.: 48