Commissioner of Income-tax, Bangalore / The Assistant Commissioner of Income-tax, Central Circle-2(3) Bangalore v. V.M. Chandre Gowda
[Citation -2019-LL-0906-103]

Citation 2019-LL-0906-103
Appellant Name Commissioner of Income-tax, Bangalore / The Assistant Commissioner of Income-tax, Central Circle-2(3) Bangalore
Respondent Name V.M. Chandre Gowda
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 06/09/2019
Assessment Year 2003-04
Judgment View Judgment
Keyword Tags monetary limit
Bot Summary: 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/- has not been raised to Rs.1,00,00,000/-. 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counsel submits that the appeal is not maintainable and in view of the Circular, the appeal may be permitted to be withdrawn.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 3 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 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 4 found that the matter falls within the exception carved out in Clause 10 of Circular bearing No.3 of 2018.


1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 6TH DAY OF SEPTEMBER, 2019 PRESENT HON BLE MR.JUSTICE L. NARAYANA SWAMY AND HON BLE MR.JUSTICE R. DEVDAS INCOME TAX APPEAL No.610/2013 BETWEEN: 1. COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560001 2. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 (3) BANGALORE APPELLANTS (BY SRI E.R.INDRAKUMAR, SENIOR COUNSEL FOR SRI E.I.SANMATHI, ADV.) AND: SHRI V.M. CHANDRE GOWDA NO.415, 5TH MAIN, 5TH CROSS J P NAGAR, 3RD PHASE BANGALORE PAN: AAHPC0751H ... RESPONDENT (BY SRI M.LAVA, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 12/07/2013 PASSED IN ITA NO.1153/BANG/2012, FOR ASSESSMENT YEAR 2003-04. PRAYING TO: 1. DECIDE FOREGOING QUESTION OF LAW AND/OR 2 SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY HON'BLE COURT AS DEEMED FIT. 2. SET ASIDE APPELLATE ORDER DATED:12/07/2013 PASSED BY INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, BANGALORE, IN APPEAL PROCEEDINGS I.T.A.NO.1153/BANG/2012 FOR ASSESSMENT YEAR 2003-04. THIS ITA COMING ON FOR 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 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 3 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 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 4 found that matter falls within exception carved out in Clause 10 of Circular bearing No.3 of 2018. Sd/- JUDGE Sd/- JUDGE lnn Commissioner of Income-tax, Bangalore / Assistant Commissioner of Income-tax, Central Circle-2(3) Bangalore v. V.M. Chandre Gowda
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