Karnataka High Court
The Commissioner Of Income Tax vs M/S. Ntt Data Global Delivery on 30 August, 2019
Bench: L.Narayana Swamy, R Devdas
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 30TH DAY OF AUGUST, 2019
PRESENT
THE HON'BLE MR.JUSTICE L. NARAYANA SWAMY
AND
THE HON'BLE MR.JUSTICE R. DEVDAS
INCOME TAX APPEAL NO.251/2014
BETWEEN:
1. THE COMMISSIONER OF INCOME TAX
C.R. BUILDING,
QUEENS ROAD,
BANGALORE .
2. THE DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE -11(5), RASHTROTHANA BHAVAN,
NRUPATHUNGA ROAD,
BANGALORE .
...APPELLANTS
(BY SRI K.V. ARAVIND AND SRI DILIP M., ADVOCATES)
AND:
M/S. NTT DATA GLOBAL DELIVERY
SERVICES LIMITED,
(FORMERLY M/S. KEANE INTERNATIONAL INDIA LTD.,)
NO.17, SOUTH END ROAD,
BASAVANAGUDI,
BANGALORE - 560 004.
... RESPONDENT
(BY SRI CHYTHANYA K.K., ADVOCATE)
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THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT
1961, ARISING OUT OF ORDER DATED 26.12.2013 PASSED IN
IT(TP)A NO.1261/BANG/2012, FOR THE ASSESSMENT YEAR
2008-2009. PRAYING TO I. FORMULATE THE SUBSTANTIAL
QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL
AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE
IN ITA NO.1261/BANG/2012 DATED:26/12/2013 AND CONFIRM
THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING
THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF
INCOME TAX, CIRCLE-11(5), 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counsel submits that 3 the appeal is not maintainable and in view of the Circular, the appeal may be permitted to be withdrawn.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