Pr Commissioner Of Income Tax vs M/S M N Dastur Company Pvt Ltd
2021 Latest Caselaw 6883 Kant

     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

      DATED THIS THE 20TH DAY OF DECEMBER, 2021

                          PRESENT

           THE HON'BLE MRS.JUSTICE S.SUJATHA

                            AND

      THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY

                     I.T.A.No.243/2021

BETWEEN :

1.      PR. COMMISSIONER OF INCOME TAX
        BMTC COMPLEX, KORAMANGALA,
        BANGALORE.

2.      THE ASSISTANT COMMISSIONER
        OF INCOME TAX, CIRCLE 4(1)(2)
        BMTC COMPLEX, BANGALORE                ...APPELLANTS

                 (BY SRI E.I.SANMATHI, ADV.)

AND :

M/s M.N.DASTUR COMPANY PVT. LTD.,
7TH FLOOR, RAHEJA TOWERS, 26/27,
M.G.ROAD, BANGALORE-560001,
PAN: AABCM1236M                                ...RESPONDENT

                  (BY SRI K.R.PRADEEP, ADV.)

      THIS INCOME TAX APPEAL IS FILED UNDER SECTION
260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER
DATED 24.06.2020 PASSED IN ITA NO.2054/BANG/2019, FOR
THE ASSESSMENT YEAR 2013-2014 PRAYING TO (A) DECIDE
THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER
QUESTIONS OF LAW AS MAY BE FORMULATED BY THE
HON'BLE COURT AS DEEMED FIT. (B) SET ASIDE THE COMMON
APPELLATE ORDER DATED 24.06.2020 PASSED BY THE
                           -2-



INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, BENGALURU,
IN APPEAL PROCEEDINGS ITA NO.2054/BANG/2019 FOR
ASSESSMENT YEAR 2013-2014 (ANNEXURE-A) AS SOUGHT FOR
IN THIS APPEAL.

      THIS APPEAL COMING ON FOR ADMISSION, THIS DAY,
S. SUJATHA, J., DELIVERED THE FOLLOWING:

                   JUDGMENT

This appeal is filed by the Revenue under Section

260-A of the Income Tax Act, 1961 ('Act' for short)

challenging the order dated 24.06.2020 passed by the

Income Tax Appellate Tribunal, "B" Bench, Bangalore

('Tribunal' for short) in ITA No.2054/Bang/2019 relating

to the assessment year 2013-14.

2. Learned counsel for the assessee has raised

a preliminary objection regarding maintainability of the

appeal.

3. Learned counsel for the Revenue placing

reliance on the Circular No.3/2018 would submit that

in view of the Revenue Audit Objection accepted by the

department, the appeal is maintainable.

4. We have heard the learned counsel for the

parties on the preliminary objection raised and perused

the material on record.

5. ITA No.2054/Bang/2019 was filed by the

Revenue before the Tribunal challenging the order dated

30.07.2019 of CIT (Appeals - 4), Bengaluru. The order

dated 30.07.2019 passed by the CIT (Appeals - 4)

Bengaluru under Section 154 of the Act would reveal

that originally an appeal was filed by the assessee

challenging the order dated 19.09.2017 passed under

Section 154 of the Act by the Assessing Officer which

was allowed on 02.04.2019. Again the Miscellaneous

Petition was filed on 28.06.2019 by the revenue seeking

for rectification of the said order dated 02.04.2019

which was the subject matter of the order dated

30.07.2019. The said Miscellaneous Petition came to be

dismissed for the decision already reflected in the order

dated 02.04.2019. Thus, the order dated 02.04.2019

has reached finality.

6. The Revenue for the reasons best known has

challenged only the order dated 30.07.2019 passed by

the CIT (Appeals - 4) before the Tribunal which has been

dismissed. In view of the order dated 19.09.2017 passed

by the Assessing Officer challenged in appeal being

allowed by the CIT[A] vide order dated 02.04.2019 and

the same having not been further challenged before the

Tribunal, having attained finality, the arguments now

advanced by the Revenue that the clause 10(c) of the

Circular No.3/2018 dated 11.07.2018 issued by the

CBDT would exclude the Revenue Audit Objection's

case cannot be accepted.

For the reasons that the tax effect being less than

the monetary limits prescribed in the said Circular

No.3/2018 and for the reasons aforesaid, the appeal is

not maintainable.

In the result, the appeal stands dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

PMR