IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 24TH DAY OF OCTOBER, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI INCOME TAX APPEAL NOS.537-538 OF 2014 BETWEEN:
1. COMMISSIONER OF INCOME TAX TAX(APPEALS), MYSURU.
2. THE INCOME TAX OFFICER WARD 1(2), MANGALURU.
(BY SRI E.I. SANMATHI, ADVOCATE AND SRI JEEVAN J. NEERALGI, ADVOCATE) AND:
M/S. R.K. DEVELOPERS D.NO.4-6-577/31, MAHENDRA ARCADE, KARANGALPADY, MANGALURU.
...APPELLANTS …RESPONDENT (BY SRI M. LAVA, ADVOCATE) THESE INCOME TAX APPEALS ARE FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 18.07.2014 PASSED IN ITA NO.915/BANG/2013 AND ITA NO.1096/BANG/2013, FOR THE ASSESSMENT YEAR 2009-2010, PRAYING THIS HON'BLE COURT 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 COMMON APPELLATE ORDER DATED 18.07.2014 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO.ITA NO.915/BANG/2013 AND ITA NO.1096/BANG/2013, FOR THE ASSESSMENT YEAR 2009- 2010 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
***** THESE INCOME TAX APPEALS COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits in terms of Circular No.17 of 2019 dated 08.08.2019 passed by Director (ITJ), Central Board Direct Taxes, New Delhi.
2. In view of the submission made, the appeals are dismissed as such.
Sd/- Sd/-
JUDGE JUDGE JJ