THE COMMISSIONER OF INCOME TAX vs. M/S. 3G WIRELESS COMMUNICATIONS PVT LTD

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ITA/786/2009HC KarnatakaKAHC01081415200918 December 2015Bench: S.SUJATHA,VINEET SARAN4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, in light of a CBDT circular enhancing the monetary limit for filing appeals to Rs. 20 lacs, decided to dismiss the appeals. The circular also clarified that it would apply retrospectively to pending appeals below the specified tax limits.

What were the facts?

The Revenue filed appeals before the High Court against ITAT orders. The appeals were filed under Section 260-A of the Income Tax Act, 1961. The tax effect in these appeals was below the enhanced monetary limit for filing appeals.

What were the issues?

Whether the appeals filed by the Revenue should be dismissed due to the tax effect being below the enhanced monetary limit specified in a recent 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. 786/2009 C/w ITA NO.73/2011

IN ITA NO. 786/2009:

BETWEEN

1.

THE COMMISSIONER OF INCOME TAX C R BUILDING QUEENS ROAD BANGALORE

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE – 12[3], C R BUILDING, QUEENS ROAD BANGALORE. … APPELLANTS (BY SRI K V ARAVIND, ADV.)

AND

M/S 3G WIRELESS COMMUNICATIONS PVT. LTD., C/O SRI ATUL K ALUR NO.186, 68TH CROSS 5TH BLOCK, RAJAJINAGAR BANGALORE-560 010. ... RESPONDENT (BY SRI ATUL K ALUR, ADV.)

2 THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.989/BNG/2007,DATED 10- 07-2009, AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(3), BANGALORE IN THE INTEREST OF JUSTICE AND EQUITY.

IN ITA NO. 73/2011:

BETWEEN

1.

COMMISSIONER OF INCOME TAX - II CENTRAL REVENUE BUIDLINGS QUEENS ROAD BANGALORE-560 001.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CIRLCE 12(4) BANGALORE. … APPELLANTS (BY SRI E I SANMATHI, ADV.)

AND

M/S.3G WIRELESS COMMUNICATIONS PVT.LTD., NO.3541, 2ND CROSS 13TH MAIN, HAL 2ND STAGE BANGALORE-38 …RESPONDENT (BY SRI ATUL K ALUR, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER PASSED BY THE ITAT, 'B' BENCH, BANGALORE IN ITA NO.717/BANG/2010 DATED 14-10-2010, AS SOUGHT FOR IN THIS

3 APPEAL, IN THE INTEREST OF JUSTICE AND EQUITY.

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

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

Sd/- JUDGE

Sd/- JUDGE

AN/-

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