THE COMMISSIONER OF INCOME TAX V. DR JEEVENDRA KUMAR

ITA/774/2008

AI Insights

The case involves multiple Income Tax Appeals (ITAs) filed by the Commissioner of Income Tax, Central Circle, and the Deputy Commissioner of Income Tax, Central Circle-2(3), Bangalore, against Dr. Jeevendra Kumar L/R Dr. Appanna Gowda(HUF). The appeals were filed under Section 260-A of the Income Tax Act, 1961, challenging the orders passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, for various assessment years. The main legal contention revolved around the substantial questions of law arising from the ITAT's decisions. However, the court dismissed the appeals based on the tax effect threshold set by the Central Board of Direct Taxes (CBDT) Instruction No.2/2005, which stipulates that appeals with a tax effect below `4,00,000 are not maintainable.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 729058 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 17-03-2014
• Assessment Year: misc
• Other Referred Cases: Commissioner of Income Tax and Another \\vs\\ Ranka and Ranka (2012) 7 DTR (KAR) 270
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: A SHANKAR; M LAVA
• Assessee Lawyers: E I SANMATHI
• Keywords: Not-maintainable; Tax effect; Tax effect; Instruction No.2/2005
• Section: 268A; 260-A

Judgement Text

" - 1 - IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 17th DAY OF MARCH 2014 PRESENT THE HON’BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON’BLE MR.JUSTICE B.MANOHAR I.T.A.NOS.774/2008, 768/2008, 767/2008, 773/2008, 775/2008 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C R BUILDING QUEENS ROAD, BANGALORE. 2. THE DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), C R BUILDING QUEENS ROAD, BANGALORE …COMMON APPELLANTS (BY SRI.E.I.SANMATHI, ADV.) AND: DR.JEEVENDRA KUMAR L/R DR. APPANNA GOWDA(HUF) NO.529, 6TH MAIN K.N.EXTENSION, YESHWANTHPUR BANGALORE ...COMMON RESPONDENT (BY SRI A SHANKAR AND SRI M LAVA, ADVS.) I.T.A.NO.774/2008 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 14.03.2008 PASSED IN ITA NO.780/BNG/2008 FOR THE ASSESSMENT YEAR 2002-03 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE, IN ITA NO.780/BNG/2007 DATED 14.03.2008 AND CONFIRM THE ORDERS OF THE APPELLATE - 2 - COMMISSIONER AND DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE. I.T.A.NO. 768/2008 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 14.03.2008 PASSED IN ITA NO.793/BNG/2007 FOR THE ASSESSMENT YEAR 2003-04 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE, IN ITA NO.793/BNG/2007 DATED 14.03.2008 AND CONFIRM THE ORDERS OF THE APPELLATE COMMISSIONER AND DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE. I.T.A.NO. 767/2008 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 14.03.2008 PASSED IN ITA NO.792/BNG/2007 FOR THE ASSESSMENT YEAR 2002-03 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE, IN ITA NO.792/BNG/2007 DATED 14.03.2008 AND CONFIRM THE ORDERS OF THE APPELLATE COMMISSIONER AND DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE. I.T.A.NO. 773/2008 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 14.03.2008 PASSED IN ITA NO.779/BNG/2007 FOR THE ASSESSMENT YEAR 2001-02 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE, IN ITA NO.779/BNG/2007 DATED 14.03.2008 AND CONFIRM THE ORDERS OF THE APPELLATE COMMISSIONER AND DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE. I.T.A.NO. 775/2008 IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 14.03.2008 PASSED IN ITA NO.781/BNG/2007 FOR THE ASSESSMENT YEAR 2003-04 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW - 3 - STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE, IN ITA NO.781/BNG/2007 DATED 14.03.2008 AND CONFIRM THE ORDERS OF THE APPELLATE COMMISSIONER AND DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE. THESE APPEALS COMING ON FOR FINAL HEARING THIS DAY, Dilip B.Bhosale J., DELIVERED THE FOLLOWING: PC: Learned Counsel for the respondent, at the outset, invited our attention to Instruction No.2/2005 dated 24.10.2005 issued by the Central Board of Direct Tax under Section 268A of the Income Tax Act, 1961 (for short ‘Act’), to submit that since the tax effect, in the present appeals, do not exceed `4,00,000/-, they are not maintainable. He also brought to our notice the Judgment of this Court in Commissioner of Income Tax and Another –vs- Ranka and Ranka (2012) 7 DTR (KAR) 270. 2. Having confronted with this, Mr.E.I.Sanmathi, learned Counsel for the revenue could not and did not dispute the submissions advanced by the learned Counsel for the respondent. - 4 - 3. In view thereof and considering the Instruction No.2/2005 dated 24.10.2005 issued under Section 268A of the Act, we dispose of these appeals as not maintainable since the tax effect is less than `4,00,000/-. However, liberty is reserved to the revenue to make application/s to seek revival of the appeals, if they succeed in the SLP filed against the judgment in ‘Ranka and Ranka’ case. Sd/- JUDGE Sd/- JUDGE TL "