Ita/285/2024 Of The Principal Commissioner Of Income Tax v. M/S New Mangalore Port Authority

Digitally signedby NANDINI DLocation: HighCourt ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21 DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 285 OF 2024 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, PLOT NO.5 EDC COMPLEX, PATTO PLAZA PANAJI, GOA-403 001 AAYAKAR BHAVAN, PLOT NO.5 EDC COMPLEX, PATTO PLAZA PANAJI, GOA-403 001 2. THE JOINT COMMISSIONER OF INCOME TAX RANGE-1, MANGALURU RANGE-1, MANGALURU PRESENT ADDRESS, ACIT CIRCLE-1(1) AND TPS, MANGALURU II FLOOR, C.R.BUILDING ANNEXE ATTAVARA, MANGALURU-575 001 …APPELLANTS (BY SRI. THIRUMALESH M, ADVOCATE) AND: M/S. NEW MANGALORE PORT AUTHORITY FA AND CAO PANAMBUR MANGALURU-575 010 PAN: …RESPONDENT THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19.12.2023 PASSED IN C.O.NO.6/BANG/2023 ASSESSMENT YEAR 2012-13, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.NO.6/BANG/2023 DATED 19.12.2023 FOR THE ASSESSMENT YEAR 2012-13 (ANNEXURE-A) AND THE ORDER OF THE APPELLATE COMMISSIONER TO THE EXTENT OF HAVING HELD AGAINST THE REVENUE AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), MANGALURU. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) This Appeal is not maintainable in view of CBDT Circular No.9/2024 since the amount involved is less than the prescribed minimum. In view of the above, Appeal is rejected. Registry to send a copy of this order to the Respondent – Assessee by Speed Post, immediately. Sd/- (KRISHNA S DIXIT) JUDGE DS List No.: 1 Sl No.: 9 Sd/- (G BASAVARAJA) JUDGE