Ita/369/2023 Of The Pr. Commissioner Of Income Tax v. Smt. Lizy George

Digitally signedby ANUSHA VLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9 DAY OF JANUARY, 2024 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 369 OF 2023 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX 5 FLOOR, BMTC BUILIDNG 80 FEET ROAD, KORMANGALA BENGALURU-560 095. 2. THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-7(1) PRESENT ADDRESS DCIT, CIRCLE-4 (1)(1) 2 FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU -560 095. …APPELLANTS (BY SHRI. M. DILIP, JUNIOR STANDING COUNSEL) AND: SMT. LIZY GEORGE REP. BY LR SHRI ANOOP CHEMMANUR CHEMMANUR JEWELLERS CHEMMANUR ENCLAVE MARATHAHALLI BENGALURU-560 037. PAN: ADAPG 3712A. …RESPONDENT (BY SHRI. S.V. RAVI SHANKAR, ADVOCATE) THIS ITA IS FILED UNDER SEC.260-A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 398/BANG/2020 DATED 26/10/2022 FOR ASSESSMENT YEAR 2005 - 2006 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(1), BENGALURU AND ETC. THIS ITA, COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT This appeal by the Revenue is directed against the order dated October 26, 2022 in ITA No.398/Bang/2020 for the Assessment Year 2005-2006 passed by the ITAT[1], Bengaluru. 2. Heard Shri M.Dilip, learned standing counsel for the Revenue and Shri S.V.Ravishankar, learned advocate for the assessee both on delay and merits. 3. Shri Ravishankar submitted that he has no objection to condone delay. On merits, he pointed out that tax effect in this appeal is less than Rs.1 Crore. Therefore, this appeal is not maintainable. In support of his contention, he placed reliance on Circular No.17/2019 dated August 8, 2019, issued by 1Income Tax Appellate Tribunal Central Board Direct Taxes[2]. The same is not refuted by Shri Dilip. 4. In view of the above, we are persuaded to accept the contention urged by Shri Ravishankar that appeal is not maintainable. This appeal is accordingly dismissed. Consequently, I.A.No.1/2023 also stands dismissed. No costs. Sd/- JUDGE Sd/- JUDGE AV List No.: 1 Sl No.: 10 2 F No.279/Misc.142/2007-ITJ(PT.)