THE COMMISSIONER vs. SMT USHA

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ITA/205/2014HC KarnatakaKAHC01022495201418 December 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, in light of a CBDT circular enhancing the monetary limit for appeals, dismissed the appeals as the tax effect was below the revised limit.

What were the facts?

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

What were the issues?

Whether pending appeals with a tax effect below the enhanced monetary limit for filing appeals 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 NOs.205/2014 & 47/2015

BETWEEN

1.

THE COMMISSIONER OF INCOME-TAX

C.R. BUILDING

QUEENS ROAD

BANGALORE

2.

THE INCOME TAX OFFICER

WARD – 2[4],

NO.59, HMT BHAVAN,

6TH FLOOR, BELLARY ROAD,

GANGANAGAR

BANGALORE – 560 032 …APPELLANTS (BY SRI K.V. ARAVIND, ADV.,)

AND

SMT. USHA RANI GANESH NO.246, 6TH CROSS, GANGONDANAHALLI NAYANAHALLI POST BANGALORE

…RESPONDENT

(BY SRI. VENKATESH KUMAR, ADV.,)

THESE APPEALS ARE FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE, IN ITA NO.301/BANG/2013 & C.O. NO.90/BANG/2013 DATED 10.1.2014 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD – 2[4], BANGALORE.

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that the same will apply retrospectively to pending appeals also, which, if below the specified tax limits, may be withdrawn/not pressed.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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