Karnataka High Court
The Commissioner Of Income Tax vs Dr Mallikarjun G Dhorigol on 10 March, 2011
Bench: K.L.Manjunath, H.N.Nagamohan Das
IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 10™ DAY OF MARCH 2011 a PRESENT SS THE HON'BLE MR.JUSTICE K.! -MANGUNA' Ho | A N > THE HON'BLE MR.JUSTICE H.N.NAGAMOHAN DAS BETWEEN: |. THE COMMISSIONER. OF INCOME TAX KHIMJIBHO!. COMMERCIAL COMPLEX OPP CIVviL rose AL, BELGAUM 1 2. THE ASST COMMISSIONER OF INCOME TAX CIRCLE2 BELGAUM ... APPELLANTS "(By Sri. YV RAVIRAJ, ADV.) AND DR . MALLIKARJUN G DHORIGOL a (R1- SD) _ A-14/11 ] NMC STAFF QUARTERS ~ NEHRU NAGAR BELGAUM 1 ... RESPONDENT
This ITA filed u/S.260-A of LT. Act, 1961: arising out of Order dated 19-02-2007 Passed in. ITA. No. O5/PANJ/2007, for the Assessment Year" 2003- 04, Praying that this Hon'ble Court may be pleased. tor i. formulate the substantia] questions: of. Jaw. Stated therein, ;
il. allow the appeal and set aside the order. passed: by the ITAT, Bangalore in ITA No. 05/PANJ/2007 dated. 19-02-2007. & confirm- the order Passed. .by' the. Assessing Authority, in the ;: interest of justice and equity, 8 oe :
This Appeal comi jag. On for: Admission this day, Nagamohan Das, J, delivered the' following:
By JUL DG G 5M 1S ME NT.
The 'revenue is "before this court calling in quest: on the order dt 19. 2. 2007 passed by the Income Tax Appellate Tribu unai, i, Panaji Bench, dismissing the appeal filed by them,
- a 2 'The Tribunal dismissed the appeal filed by the "revenue t by relying on the Circular dt.24.10.2005 7 specifying that NO appeal shall lie in respect of a tax in : ~~ less.than Rs.2 lakhs.
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3. Sri.Raviraj, the learned counsel for, the revenue submits that the circular relied on. 'by the Tribunal -- specifies that in certain 1 exceptional circumstances, an appeal is maifitai nable, Even ip the tax appeal is less than Rs, 2 lakhs, the Tribunal has not considered the exceptional. circumstance © specified in the circular. No prejudice | will "be caused to the respondent if the matter is remanded t the Tribunal to consider the circular referr ed to. above in its toto including the » exceptional ¢ circums stances, . For: the reasons stated above, we allow this appeal. 1 'The impugned order iS set aside. The matter iS remanded to the 'Tribunal for reconsideration in accordance ith law. All contentions are left open, Sd/-
JUDGE Sd/-
ns JUDGE