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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF AUGUST, 2019 PRESENT THE HON’BLE MR.JUSTICE L. NARAYANA SWAMY AND THE HON’BLE MR.JUSTICE R. DEVDAS INCOME TAX APPEAL Nos.139/2012 & 140/2012 BETWEEN:
COMMISSIONER OF INCOME TAX, CENTRAL C.R. BUILDINGS, QUEENS ROAD, BANGALORE.
DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-(2) 2, BANGALORE.
... APPELLANTS
(BY SRI. E.R. INDRAKUMAR, SENIOR COUNSEL FOR SRI E.I. SANMATHI, ADVOCATE)
AND:
SRI UMESH RAJU, NO.313, IV MAIN, UPPER PALACE ORCHARDS, SADASHIVNAGAR, BANGALORE – 560 080.
... RESPONDENT
(BY SRI. M. LAVA, ADVOCATE)
THESE INCOME TAX APPEALS ARE FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.01.2012 PASSED IN ITA NO.439/BANG/2010 AND ITA NO.512/BANG/2010, FOR THE ASSESSMENT YEAR 2006-2007, PRAYING TO: I. 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. II. SET ASIDE THE ORDER OF THE TRIBUNAL IN ITA NO.439/BANG/2010 AND ITA NO.512/BANG/2010 DATED 06.01.2012, FOR THE ASSESSMENT YEAR 2006-2007, IN THE INTERST OF JUSTICE AND EQUITY.
THESE INCOME TAX APPEALS COMING ON FOR FINAL HEARING, THIS DAY, DEVDAS J., DELIVERED THE FOLLOWING:
J U D G M E N T The learned counsel for the appellant-Revenue brings to the notice of this Court a Circular bearing No.17 of 2019 dated 08th August, 2019 wherein the further enhancement of monetary limit for filing of appeals by the Departments before the Income- Tax Appellate Tribunals, High Courts and Special Leave Petitions/Appeals before the Supreme Court stands amended, and by the said amendment the earlier monetary limit of Rs.50,00,000/- (Rupees fifty lakh) has not been raised to Rs.1,00,00,000/- (Rupees one crore). The earlier monetary limit was prescribed as per Circular No.3 of 2018 dated 11th July, 2018. In the light of the same, the learned counsel submits that
these appeals are not maintainable and in view of the Circular, these appeals may be permitted to be withdrawn. Further, the learned counsel would also draw the attention of this Court to Clause 10 of the Circular No.3 of 2018 dated 11th July, 2018 wherein certain exceptions are carved out. The learned counsel submits that at the present stage it may not be possible for him to submit whether the matter falls under any of the exceptions. Therefore, it is prayed that liberty may be reserved to the appellants to move this Court, if it is found that the matter falls within the exception carved out in Clause 10 of Circular bearing Number 3 of 2018.
On the query of the Court as to whether the Circular is applicable to pending matters, the learned counsel draws the attention of this Court to the communication dated 20th August, 2019 made by the Central Board of Direct Taxation to all the Chief Commissioners of Income Tax clarifying at paragraph No.3 that the monetary limit prescribed in Circular No.17 of 2019 is applicable to all pending Special Leave Petitions, Appeals, Cross Objections and References.
In view of the above, we permit the appellants to withdraw these appeals for the reasons stated above. Liberty is also granted to the appellants to seek revival of these appeals, if it is found that the matter falls within the exception carved out in Clause 10 of Circular bearing No.3 of 2018.
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