By Sri Aravind v. Chavan, Advocate

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30 DAY OF AUGUST, 2019 PRESENT THE HON'BLE MR.JUSTICE L. NARAYANA SWAMY AND THE HON BLE MR.JUSTICE R. DEVDAS| INCOME TAX APPEAL No.527/2014&INCOME TAX APPEAL No.294/2015 BEI|WEEN 1.THE DIRECTOR OF INCOME TAXINTERNATIONAL TAXATION,RASHTROTHANA BHAVAN,NRUPATHUNGA ROAD, BANGALORE.INTERNATIONAL TAXATION,RASHTROTHANA BHAVAN,NRUPATHUNGA ROAD, BANGALORE. 2.THE DEPUTY DIRECTOR OF INCOME TAXINTERNATIONAL TAXATION,CIRCLE-2(1),RASHTROTHANA BHAVAN,NRUPATHUNGA ROAD,BANGALORE - 560 032..INTERNATIONAL TAXATION,CIRCLE-2(1),RASHTROTHANA BHAVAN,NRUPATHUNGA ROAD,BANGALORE - 560 032.. _.. APPELLANTS (BY SRI K.V. ARAVIND AND SRI DILIP M., ADVOCATES ). AND" SMT. NALINI SWAMY GOWDA.L/R HARSHA DASEGOWDA,NO.3788, 13 CROSS, BSK II STAGE,BANGALORE. ... RESPONDENT (BY SRI ARAVIND V. CHAVAN, ADVOCATE)| THESE ITA’S ARE FILED UNDER SEC.260-A OF I.T. ACT,|1961, ARISING OUT OF ORDER DATED 30.05.2014 PASSED INITA NO. 464/BANG/2013 AND CO. NO.102/BANG/2013, FOR THEASSESSMENT YEAR 2OO9-2010. PRAYING TO: I. FORMULATETHE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II.ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BYTHE DEPUTY DIRECTOR INCOME TAX APPELLATE TRIBUNAL,BANGALOREIN|IT(IT)ANO.464/BANG/2013—aCONO.102/BANG/2013|DATED30.05.7014|CONFIRMING.THE|ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THEORDER PASSED BY THE DEPUTY DIRECTOR OF INCOMETAX(INTL.TAXN), CIRCLE-2(1)BANGALORE. THESE ITAS COMING ON FOR HEARING, THIS DAY,| DEVDAS J., DELIVERED THE FOLLOWING: JUDGMENT Tne learned counsel for the appellant-Revenue brings to.the notice of this Court a Circular bearing No.17 of 2019 datedO8[:.]August, 2019 wherein the further ennancement of monetary|limit for filing of appeals by the Departments before the Income-Tax Appellate Tribunals, High Courts and Special LeavePetitions/Appeals before the Supreme Court stands amended,and by the said amendment the earlier monetary limit of Rs.50,00,000/- (Rupees fifty lakh) has not been raised toRs.1,00,00,000/- (Rupees one crore). The earlier monetary limitwas prescribed as per Circular No.3 of 2018 dated 11[:.]July,2018. In tne light of the same, the learned counsel submits that|these appeals are not maintainable and in view of the Circular,|tnese appeals may be permitted to be withdrawn. Further, the|learned counsel would also draw the attention of this Court to Clause 10 of the Circular No.3 of 2018 dated 11[:.]July, 2018wherein certain exceptions are carved out. The learned counselsubmits that at the present stage it may not be possible for himto submit whether the matter falls under any of the exceptions. |Therefore, it is prayed that liberty may be reserved to theappellants to move this Court, if it is found that the matter fallswithin the exception carved out in Clause 10 of Circular bearingNumber 3 of 2018. 2. On the query of the Court as to whether the Circular isapplicable to pending matters, the learned counsel draws theattention of this Court to the communication dated 20[:.]August,2019 made by the Central Board of Direct Taxation to all tne Chief Commissioners of Income Tax clarifying at paragraph No.3tnat the monetary limit prescribed in Circular No.17 of 2019 isapplicable to all pending Special Leave Petitions, Appeals, CrossObjections and References.| 3. In view of the above, we permit the appellants to.withdraw these appeals for the reasons stated above. Liberty isalso granted to the appellants to seek revival of these appeals, ifit is found that the matter falls within the exception carved out inClause 10 of Circular bearing No.3 of 2018. LNN Sd/-—JUDGE Sd/-—JUDGE