THE COMMISSIONER OF INCOME TAX vs. M/S ADECCO INDIA PVT LTD

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ITA/508/2014HC KarnatakaKAHC01043644201418 December 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, following a CBDT circular enhancing the monetary limit for appeals, dismissed the appeal as the tax effect was below the specified limit.

What were the facts?

The Revenue filed an appeal before the High Court against an ITAT order. The tax effect in the appeal was below the revised monetary limit for filing appeals.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the revised monetary limits for appeals to the High Court as per CBDT circular.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 18TH DAY OF DECEMBER 2015

PRESENT

THE HON’BLE MR.JUSTICE VINEET SARAN

AND

THE HON’BLE MRS.JUSTICE S SUJATHA

ITA NO.508/2014 BETWEEN

1.

THE COMMISSIONER OF INCOME-TAX

C.R. BUILDING,

QUEENS ROAD

BANGALORE

2.

THE DY. COMMISSIONER

OF INCOME-TAX

CIRCLE – 11[1],

RASHTROTHANA BHAVAN

NRUPATHUNGA ROAD

BANGALORE – 560 001 …APPELLANTS (BY SRI K.V. ARAVIND, ADV.,)

AND

M/S. ADECCO INDIA PVT. LTD., [FORMERLY, ADECCO FLEXION WORKFORCE SOLUTIONS LTD.,] 2, SAI DEEP SHRINIDHI, NAL WIND TUNNEL ROAD MURUGESHPALYA BANGALORE – 560 017

…RESPONDENT

(BY SRI. K.S. RAMABHADRAN, ADV.,)

THIS APPEAL IS FILED UNDER SECTION 260- A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE, IN ITA NO.790/BANG/2013 DATED 17.07.2014 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE – 11[1], BANGALORE.

THIS APPEAL COMING ON FOR HEARING, THIS DAY, VINEET SARAN J., DELIVERED THE FOLLOWING:

JUDGMENT

Learned counsel for the appellants-Revenue has placed before us a recent Circular No.21/2015 dated 10.12.2015, issued by the Central Board of Direct taxes, wherein the monetary limit of the tax effect for filing appeals before the High Court has been enhanced from Rs.10 lacs to Rs.20 lacs. In paragraph-10 of the said Circular, it has been clarified that the same will apply retrospectively to pending appeals also, which, if below the specified tax limits, may be withdrawn/not pressed.

2.

Learned counsel for the appellants has stated that the tax effect in the present appeal is below the specified limit of Rs.20 lacs.

3.

Accordingly, in view of the Circular No.21/2015 dated 10.12.2015, the tax effect in this appeal being less than Rs.20 lacs, the appeal stands dismissed.

Sd/- JUDGE

Sd/- JUDGE

AN/-

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