COMMISSIONER OF INCOME TAX vs. M/S MISTRAL SOFTWARE PVT LTD

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ITA/208/2013HC KarnatakaKAHC01022912201318 December 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, in light of the CBDT circular and the low tax effect of the appeals, dismissed the appeals. The circular allowed for withdrawal or non-pressing of pending appeals below the specified tax limits.

What were the facts?

The Revenue filed appeals before the High Court against ITAT orders. The tax effect in these appeals was below the enhanced monetary limit for filing appeals. The Revenue brought to the court's notice a CBDT circular enhancing this limit.

What were the issues?

Whether pending appeals with a tax effect below the enhanced monetary limit specified in a CBDT circular should be dismissed.

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.208/2013 C/w. ITA NO.205/2013 BETWEEN

1.

COMMISSIONER OF INCOME-TAX

C.R. BUILDING

BANGALORE – III

BANGALORE

2.

DY. COMMISSIONER OF

INCOME TAX, CIRCLE 12[1],

BANGALORE … COMMON APPELLANTS (BY SRI E.I. SANMATHI, ADV.,)

AND

M/S. MISTRAL SOFTWARE PVT. LTD., [NOW KNOWN AS MISTRAL SOLUTIONS PVT. LTD.,] NO.60, ADARSH REGENT, 100 FT. RING ROAD, DOMLUR EXTENSION BANGALORE – 560 071

… COMMON RESPONDENT (BY SMT. H. VANI, ADV.,)

ITA NO.208/2013 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.401/BANG/2012 DATED 3.12.2012 AND ORDER OF COMMISSIONER OF INCOME TAX, [APPEALS] – III, BANGALORE, DATED 8.12.2011 IN APPEAL NO.119/C-12[1]/CIT[A]- III/BNG/09-10.

ITA NO.205/2013 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.400/BANG/2012 DATED 3.12.2012 AND ORDER OF COMMISSIONER OF INCOME TAX, [APPEALS] – III, BANGALORE, DATED 16.12.2011 IN APPEAL NO.194/C-12[1]/CIT[A]- III/BNG/08-09.

THESE APPEALS 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

3 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 these appeals being less than Rs.20 lacs, the appeals stand dismissed.

Sd/- JUDGE

Sd/- JUDGE

AN/-

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