THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. STAR PVG EXPORTS,

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ITA/100060/2018HC KarnatakaKAHC02012753201817 September 2019Bench: S.N.SATYANARAYANA,P.G.M.PATIL3 pages
AI SummaryDismissed

What did the High Court hold?

The revenue's appeal was found to be in excess of the pecuniary limitation prescribed by a recent circular. Therefore, the revenue sought and was granted permission to withdraw the appeal.

What were the facts?

The revenue filed an appeal challenging an order in favour of the assessee. The revenue's counsel brought to the court's notice a recent circular regarding pecuniary limitations.

What were the issues?

Whether the appeal filed by the revenue falls within the pecuniary limits prescribed by the latest circular issued by the department.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 17TH DAY OF SEPTEMBER, 2019 PRESENT THE HON’BLE MR.JUSTICE S.N. SATYANARAYANA

AND

THE HON’BLE MR.JUSTICE P.G.M. PATIL

I.T.A. No. 100060/2018

BETWEEN

1.

THE PR. COMMISSIONER OF INCOME TAX, (CENTRAL), BENGALURU.

2.

DY COMMISSIONER OF INCOME TAX, CENTRALCIRCLE, SHRADDHA BUILDING, SARAF COLONY, KHANAPUR ROAD, TILAKWADI, BELAGAVI. ... APPELLANTS (By SRI. Y. V. RAVIRAJ, ADV.)

AND

M/S. STAR PVG EXPORTS, C/O PRASANNA V. GHOTAGE, 202, CHIDAMBAR NAGAR, ANGOL, BELAGAVI 590006. PAN:AAFFS 2661 H. ... RESPONDENT

(By SRI.SANGRAM S. KULKARNI, ADV.)

ITA FILED U/SEC.260A OF THE INCOME-TAX ACT, 1961, PRAYING TO: a. FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE. b. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN IT (SS)A NO.85/PAN/2016, DATED 12.04.2018 AND CONFIRM THE ORDER DATED 21.03.2014 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE-2, BELAGAVI FOR THE ASSESSMENT YEAR 2011-12.

THIS APPEAL COMING ON FOR HEARING ON INTERLOCUTORY APPLICATION, THIS DAY, S.N.SATYANARAYANA, J, DELIVERED THE FOLLOWING:

JUDGMENT

This appeal is in challenge to the revenue order granted in favour of the assessee.

The learned counsel for the appellants would bring to the notice of this Court that in the light of recent circular bearing No.17/2019 dated 08.08.2019, the present appeal does not survive, in view of the pecuniary limitation prescribed under the aforesaid circular, is in

3 excess of challenge to the order impugned. Hence, he seeks permission to withdraw the appeal filed by the revenue. Memo is accepted. Appellants are permitted to withdraw the appeal.

Accordingly, appeal is dismissed as withdrawn.

In view of the disposal of the appeal as withdrawn, pending application does not survive for consideration.

SD/- JUDGE

SD/- JUDGE KGK

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