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 NO.719 OF 2015 BETWEEN:
1. THE PR. COMMISSIONER OF INCOME TAX-4, C.R. BUILDING, QUEENS ROAD, BENGALURU-560 001.
2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(5), BENGALURU.
...APPELLANTS (BY SRI E.I. SANMATHI, ADVOCATE) AND:
M/S. L&T VALDEL ENGINEERING PRIVATE LIMITED NO.19, SHRUTH COMPLEX, PRIMROSE ROAD, BENGALURU-560 025.
…RESPONDENT (BY SRI M. LAVA, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.06.2015 PASSED IN ITA NO.507/BANG/2014, 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 APPELLATE ORDER DATED 29.06.2015 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BENGALURU AS SOUGHT FOR, IN THE RESPONDENT- ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN ITA NO.507/BANG/2014 FOR THE ASSESSMENT YEAR 2009-2010.
***** THIS INCOME TAX APPEAL 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 appeal is dismissed as such.
Sd/- Sd/-
JUDGE JUDGE JJ