THE COMMISSIONER OF INCOME TAX vs. M/S TE CONNECTIVITY INDIA P LTD.,

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ITA/21/2017HC KarnatakaKAHC01018759201702 August 2018Bench: S.SUJATHA,VINEET KOTHARI4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal is not maintainable. This decision was based on a previous order of the same court which dismissed a related appeal due to monetary limits prescribed by circulars.

What were the facts?

The appeal was filed by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT). The ITAT had passed a common order in multiple appeals, including the one relevant to this case. The High Court had previously dismissed a similar appeal arising from the same common order.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court, considering the monetary limits set by CBDT circulars for filing appeals.

Which sections of the Income-tax Act were involved?

Section 27-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 16TH DAY OF JANUARY, 2020

PRESENT

THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE E.S.INDIRESH

WEALTH TAX APPEAL NO.21 OF 2017 BETWEEN:

1.

PR.COMMISSIONER OF WEALTH TAX

C.R.BUILDING, QUEENS ROAD,

BENGALURU – 560 001.

2.

THE COMMISSIONER OF WEALTH TAX

(APPEALS)-III,

BENGALURU.

... APPELLANTS (BY SRI. E.I.SANMATHI, ADVOCATE)

AND:

SRI.M.R.KODANDARAM (HUF) GOKULA HOUSE, GOKULA BENGALURU – 560 054. ... RESPONDENT

(BY SRI.A.SHANKAR, SR.COUNSEL FOR SRI.M.LAVA, ADVOCATE)

THIS APPEAL FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 29.11.2016 PASSED IN WTA NO.31/BANG/2014, FOR THE ASSESSMENT YEAR 2007-2008, PRAYING TO 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 29.11.2016 PASSED BY THE ITAT, ‘A’ BENCH, BENGALURU IN WTA No.31/BANG/2014 FOR THE ASSESSMENT YEAR 2007-08 AS SOUGHT FOR IN THIS APPEALL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OFJUSTICE.

THIS APPEAL COMING ON FOR ORDERS THIS DAY, ARAVIND KUMAR J., DELIVERED THE FOLLOWING:

JUDGMENT

This appeal is directed against the order dated 29.11.2016 passed by Income Tax Appellate Tribunal in WTA No.31/Bang/2014. Said order is a common order passed in WTA No.30/Bang/2014, WTA No.31/Bang/2014, WTA No.32/Bang/2014, WTA No.33/Bang/2014. Insofar as the order passed by the Tribunal in WTA No.32/Bang/2014, Revenue had come up in appeal in WTA No.26/2017. This Court, by order dated 24.10.2019 disposed of the said appeal as not

maintainable in view of monetary limits fixed in terms of Circular No.17 of 2019 dated 08.08.2019. The order passed by this Court in WTA No.26/2017 on 24.10.2019 reads as under:

“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 and also in terms of the Circular No.5 of 2019 dated 05.02.2019 passed by the Deputy Commissioner of Income Tax(OSD)-(ITJ), Central Board Direct Taxes.

2.

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

In the light of aforesaid facts, the present appeal as already noticed herein above, being an off shoot of common order passed by ITAT, this appeal also deserves to be dismissed. Accordingly, appeal stands dismissed as not maintainable in view of aforestated order passed in WTA No.26/2017 dated 24.10.2019.

All pending interlocutory applications, if any, shall stand consigned to records.

Sd/- JUDGE Sd/- JUDGE

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