Karnataka High Court
The Commissioner Of Income Tax vs M/S. Alliance Infrastructure Projects ... on 12 September, 2019
Bench: L.Narayana Swamy, R Devdas
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 12TH DAY OF SEPTEMBER, 2019
PRESENT
THE HON'BLE MR.JUSTICE L. NARAYANA SWAMY
AND
THE HON'BLE MR.JUSTICE R. DEVDAS
INCOME TAX APPEAL NO.76 OF 2015
BETWEEN:
1. THE COMMISSIONER OF INCOME TAX
C R BUILDING, QUEENS ROAD
BANGALORE
2. THE ASST COMMISSIONER OF INCOME TAX
CIRCLE-11(1), RASHTROTHANA BHAVAN
NRUPATHUNGA ROAD
BANGALORE - 560 001 ...APPELLANTS
(BY SRI K.V. ARAVIND & SRI DILIP M., ADVS.)
AND:
M/S ALLIANCE INFRASTRUCTURE
PROJECTS PVT. LTD.
NO.85, KARTHIK NAGAR
MARATHAHALLI, K R PURAM
OUTER RING ROAD
BANGALORE - 560 037
PAN AAFCA0404J ...RESPONDENT
(BY SRI M. LAVA, ADVOCATE)
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THIS ITA IS FILED UNDER SECTION 260-A OF INCOME
TAX ACT 1961, ARISING OUT OF ORDER DATED:12.09.2014
PASSED IN ITA NO.220/BANG/2013 FOR THE ASSESSMENT
YEAR: 2009-2010, PRAYING TO: I. FORMULATE THE
SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW
THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE
INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA
NO.220/BANG/2013 DATED 12.09.2014 CONFIRMING THE
ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE
ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX,
CIRCLE-11(1), BANGALORE.
THIS ITA COMING ON FOR HEARING, THIS DAY, DEVDAS
J., DELIVERED THE FOLLOWING:
JUDGMENT
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counsel submits that 3 the appeal is not maintainable and in view of the Circular, the appeal may be permitted to be withdrawn.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.
2. 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.
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3. In view of the above, we permit the appellant to withdraw the appeal for the reasons stated above. Liberty is also granted to the appellant to seek revival of this appeal, if it is found that the matter falls within the exception carved out in Clause 10 of Circular bearing No.3 of 2018.
Sd/-
JUDGE Sd/-
JUDGE lnn