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NC: 2024:KHC:25741-DB ITA No. 567 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JULY, 2024 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 567 OF 2023 BETWEEN:
PR COMMISSIONER OF INCOME TAX-2 KORMANGALA, BANGALORE.
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1)(1), KORMANGALA, BANGALORE. …APPELLANTS (BY SRI. E I SANMATHI.,ADVOCATE)
AND:
M/S UNILOG CONTENT SOLUTIONS PVT LTD NO.11, 15TH CROSS, 20TH MAIN, OUTER RING ROAD, JP NAGAR 5TH PHASE, BANGALORE – 560 078. …RESPONDENT (BY SRI.NAGESWAR RAO D D.,ADVOCATE)
THIS ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 13/03/2023 PASSED IN IT(TP)A NO.852/BANG/2022, FOR THE ASSESSMENT YEAR 2018-2019. PRAYING TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 13/03/2023 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS IN IT(TP)A NO. 852/BANG/2022 FOR A.Y.2018- 2019 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA
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NC: 2024:KHC:25741-DB ITA No. 567 of 2023
THIS INCOME TAX APPEAL, COMING ON FOR ADMISSION, THIS DAY, KRISHNA S DIXIT.J., DELIVERED THE FOLLOWING:
JUDGMENT
This Appeal by the Revenue, learned counsel appearing for the Assessee submits that he is hit by the Departmental Circular No.17/2019 which prescribes certain mandatory limits for maintainability of Appeals of the kind. Learned Panel Counsel appearing for the Revenue though vociferously made his submissions, could not demonstrate that the Circular in question does not come in the way of maintaining the Appeal at hand.
Paragraph No.2 of the above Circular reads as under: “2. As a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:
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NC: 2024:KHC:25741-DB ITA No. 567 of 2023
S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1. Before Appellate Tribunal 50,00,000 2. Before High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000
We agree with the submission of learned Panel Counsel appearing for the Assessee that the Circular comes in the way of maintaining the Appeal and therefore, decline indulgence in the matter.
Ordered accordingly and Appeal is disposed off. However, the question/s raised in the Appeal may be pressed into service in some other appropriate forum.
Sd/- JUDGE
Sd/- JUDGE
Bsv List No.: 1 Sl No.: 22