The Commissioner Of Income Tax vs Smt. Sathya Prema, Since Dead Rep. ...
2021 Latest Caselaw 1200 Kant

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     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 19TH DAY OF JANUARY 2021

                          PRESENT

         THE HON'BLE MR. JUSTICE ALOK ARADHE

                           AND

     THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY

                  I.T.A. NO.51 OF 2015
BETWEEN:

1.     THE COMMISSIONER OF INCOME-TAX
       C.R. BUILDING, QUEENS ROAD
       BANGALORE.

2.     THE COMMISSIONER OF INCOME-TAX
       KARNATAKA (CENTRAL)
       C.R. BUILDING, QUEENS ROAD
       BANGALORE.
                                         .... APPELLANTS
(BY MR. DILIP KUMAR, ADV., FOR
    MR. K.V. ARAVIND, ADV.,)

AND:

SMT. SATHYA PREMA
SINCE DEAD REP. BY LRS.

1(a). SHRI. K.M. NAGARAJ
      H/O SMT. SATHYA PREMA
      AGED ABOUT 70 YEARS
      465/10, 2ND BLOCK
      3RD CROSS, JAYANAGARA
      KANAKANAPALYA, BANGALORE.

1(b). N. HARISH
      S/O SMT. LATE SATHYA PREMA
      & K.M. NAGARAJ
      AGED ABOUT 36 YEARS
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      465/10, 2ND BLOCK
      3RD CROSS, JAYANAGARA
      KANAKANAPALYA, BANGALORE.
                                               ... RESPONDENTS
(BY MR. A. SHANKAR, SR. COUNSEL FOR
    MR. M. LAVA, ADV.,)
                           ---

      THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX
ACT 1961, ARISING OUT OF ORDER DATED 14.08.2014 PASSED
IN ITA NO.137/BANG/2012 FOR THE ASSESSMENT YEAR 2001-02,
PRAYING TO:
      (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE.
      (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDERS
PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE
IN ITA NO.137/BANG/2012 DATED 14.08.2014 AND CONFIRM THE
ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE
ORDER PASSED BY THE COMMISSIONER OF INCOME TAX,
KARNATAKA (CENTRAL), BANGALORE.

     THIS I.T.A. COMING ON FOR HEARING,             THIS   DAY,
ALOK ARADHE J., DELIVERED THE FOLLOWING:

                         JUDGMENT

Mr.Dilip Kumar, learned counsel for Mr.K.V.Aravind,

learned counsel for the revenue.

Mr.A.Shankar, learned Senior counsel for Mr.M.Lava,

learned counsel for the assessee.

Learned counsel for the assessee submits that the tax

effect in this appeal is less than Rs.1 Crore and therefore, the

appeal should not be entertained at the instance of the

revenue in view of the Circular No.17/2019 dated 08.08.2019

issued by the Central Board of Direct Taxes. It is also

submitted that the aforesaid Circular binds the revenue.

2. On the other hand, learned counsel for the revenue

submits that he be granted liberty to revive the appeal in

case the matter falls within the exceptions under the

aforesaid Circular dated 08.08.2019.

3. In view of the aforesaid submissions, the appeal is

disposed of with liberty as prayed for by the learned counsel

for the revenue.

Sd/-

JUDGE

Sd/-

JUDGE RV