Pr. Commissioner of Income Tax -2 Koramangala, Bangalore and The Assistant Commissioner of Income Tax Corporate Circle 1(1) Chennai V. Atmel R and India Pvt Ltd., (merged with Microchip Technology (India) Pvt Ltd.)

ITA/90/2024

AI Insights

The case involves an appeal by the Income Tax Department against M/s Atmel R and India Pvt Ltd., concerning an order passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai. The appeal was filed under Section 260-A of the Income Tax Act, 1961, challenging the tribunal's decision dated 12/07/2023 for the assessment year 2013-2014. The primary legal question was whether the appeal was maintainable given the tax effect involved was below Rs. 2,00,00,000. The High Court of Karnataka, upon reviewing the appeal, found it not maintainable based on the aforementioned circular and thus dismissed the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833169 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 29-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: E I SANMATHI
• Keywords: Income tax appeal; Not-maintainable; Tax effect; Tax effect
• Section: 260-A

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC:5016-DB ITA No. 90 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO.90 OF 2024 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX -2 KORAMANGALA , BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1) CHENNAI …APPELLANTS (BY SRI. E.I.SANMATHI, ADVOCATE) AND: 1. M/S ATMEL R AND INDIA PVT LTD., (MERGED WITH MICROSHIP TECHNOLOGY (INDIA) PVT LTD., NO.51, RAJIV GANDHI SALAL (OLD MAHABALIPURAM ROAD) SHOLINGANALLUR CHENNAI 600119 …RESPONDENT Printed from counselvise.com Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:5016-DB ITA No. 90 of 2024 THE INCOME TAX APPEAL IS FILED UNDER SECTION 260- A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 12/07/2023 PASSED IN ITA NO.249/CHNY/2018 FOR THE ASSESSMENT YEAR 2013-2014, PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED 12/07/2023 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, CHENNAI, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS IN ITA NO. 249/CHNY/2018 FOR A.Y.2013-2014 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE AND ETC. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:5016-DB ITA No. 90 of 2024 ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) The above appeal is filed by the appellants-revenue questioning the order dated 12.07.2023 in ITA.No.249/CHNY/2018 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai. It is seen that the tax effect in the appeal is less than Rs.2,00,00,000/-. 2. In view of the Circular No.9/2024 dated 17.09.2024, appeal where the tax effect is less than Rs.2,00,00,000/- would not be maintainable. Accordingly, this appeal stands disposed of as not maintainable. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE SMJ List No.: 2 Sl No.: 0 Printed from counselvise.com "