The Pr. Commissioner of Income-tax, Davangere / The Asst. Commissioner of Income-tax, Circle-1, Shivamoga v. M.B. Mallikarjuna
[Citation -2019-LL-0829-44]

Citation 2019-LL-0829-44
Appellant Name The Pr. Commissioner of Income-tax, Davangere / The Asst. Commissioner of Income-tax, Circle-1, Shivamoga
Respondent Name M.B. Mallikarjuna
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 29/08/2019
Assessment Year 2004-05
Judgment View Judgment
Keyword Tags monetary limit • withdrawal of appeal
Bot Summary: TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THIS ITA COMING ON FOR FINAL 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/- has not been raised to Rs.1,00,00,000/-. The earlier monetary limit 3 was prescribed as per Circular No.3 of 2018 dated 11th July, 2018. In the light of the same, the learned counsel submits that the appeal is not maintainable and in view of the Circular, the appeal may be permitted to be withdrawn.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. 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 4 applicable to all pending Special Leave Petitions, Appeals, Cross Objections and References. 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.


IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 29TH DAY OF AUGUST, 2019 PRESENT HON BLE MR.JUSTICE L. NARAYANA SWAMY AND HON BLE MR.JUSTICE R. DEVDAS INCOME TAX APPEAL No.52/2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME-TAX, 2ND FLOOR, SHREE TOWERS NO.565/A, A1 OPPOSITE TO DRR HOTEL HADADI ROAD DAVANGERE-577 004 2. ASST. COMMISSIONER OF INCOME-TAX CIRCLE-1 NO.70, 100 FEET ROAD GOPALAGOWDA EXTENSION SHIVAMOGA-577 201 ... APPELLANTS (By SRI.ARAVIND.K.V, ADVOCATE AND SRI.DILIP.M, ADVOCATE) AND: SRI M.B.MALLIKARJUNA SRI GAJANANA TRADERS APMC YARD, SAGAR ROAD SHIMOGA-577 401 ... RESPONDENT (By Sri.M LAVA, ADVOCATE) 2 THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 03.08.2017 PASSED IN ITA NO.166/BANG/2014, FOR ASSESSMENT YEAR: 2004-2005, PRAYING TO: i. FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. ii. ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 166/BANG/2014 DATED: 03.08.2017 CONFIRMING ORDER OF APPELLATE COMMISSIONER AND CONFIRM ORDER PASSED BY ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, SHIMOGA. iii. TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN FACTS AND CIRCUMSTANCES OF CASE IN INTEREST OF JUSTICE AND EQUITY. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, DEVDAS J., DELIVERED FOLLOWING: JUDGMENT learned counsel for appellant-Revenue brings to notice of this Court Circular bearing No.17 of 2019 dated 08th August, 2019 wherein further enhancement of monetary limit for filing of appeals by Departments before Income- Tax Appellate Tribunals, High Courts and Special Leave Petitions/Appeals before Supreme Court stands amended, and by said amendment earlier monetary limit of Rs.50,00,000/- (Rupees fifty lakh) has not been raised to Rs.1,00,00,000/- (Rupees one crore). earlier monetary limit 3 was prescribed as per Circular No.3 of 2018 dated 11th July, 2018. In light of same, learned counsel submits that appeal is not maintainable and in view of Circular, appeal may be permitted to be withdrawn. Further, learned counsel would also draw attention of this Court to Clause 10 of Circular No.3 of 2018 dated 11th July, 2018 wherein certain exceptions are carved out. learned counsel submits that at present stage it may not be possible for him to submit whether matter falls under any of exceptions. Therefore, it is prayed that liberty may be reserved to appellants to move this Court, if it is found that matter falls within exception carved out in Clause 10 of Circular bearing Number 3 of 2018. 2. On query of Court as to whether Circular is applicable to pending matters, learned counsel draws attention of this Court to communication dated 20th August, 2019 made by Central Board of Direct Taxation to all Chief Commissioners of Income Tax clarifying at paragraph No.3 that monetary limit prescribed in Circular No.17 of 2019 is 4 applicable to all pending Special Leave Petitions, Appeals, Cross Objections and References. 3. In view of above, we permit appellant to withdraw appeal for reasons stated above. Liberty is also granted to appellant to seek revival of this appeal, if it is found that matter falls within exception carved out in Clause 10 of Circular bearing No.3 of 2018. SD/- JUDGE SD/- JUDGE Pr. Commissioner of Income-tax, Davangere / Asst. Commissioner of Income-tax, Circle-1, Shivamoga v. M.B. Mallikarjuna
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