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COP/147/2015HC KarnatakaKAHC01031131201508 September 2015Bench: KRISHNA S DIXIT3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, following a CBDT circular, held that appeals with a tax effect below the specified limit should not be pressed. Consequently, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the High Court. The tax effect in the appeal was below the enhanced monetary limit for filing appeals as per a CBDT circular.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed based on the revised monetary limits for appeals stipulated in a 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.147/2015

BETWEEN

1.

COMMISSIONER OF INCOME-TAX C R BUILDINGS, QUEENNS ROAD BANGALORE 560 001.

2.

THE INCOME TAX OFFICER

WARD 10(2) BANGALORE.

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

AND

M/S PREETHU ENTERPRISES NO.16/26, 1ST CROSS, MUNIREDDY BLOCK, MADIWALA, BANGALORE-68. ... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE APPELLATE ORDER DATED: 31/12/2014 PASSED BY THE ITAT, 'A' BENCH, BANGALORE, IN APPEAL PROCEEDINGS NO. ITA

2 NO. 920/BANG/2013 FOR ASSESSMENT YEAR 2007-08.

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that the same will apply retrospectively to pending appeals also, which, if below the specified tax limits, may be withdrawn/not pressed.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

3 appeal being less than Rs.20 lacs, the appeal stands dismissed.

Sd/- JUDGE

Sd/- JUDGE

AN/-

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