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 WEALTH TAX APPEAL NO.6 OF 2017 CONNECTED WITH WEALTH TAX APPEAL NO.7 OF 2017 WTA NO.6 OF 2017 BETWEEN:
1. PR. COMMISSIONER OF WEALTH TAX - 6, BMTC COMPLEX, KORAMANGALA, BENGALURU.
2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(1), BENGALURU.
(BY SRI. E.I.SANMATHI, ADVOCATE) AND:
SRI.M.R.PADMAVATHY (TRUST) GOKULA HOUSE, GOKULA MATHIKERE BANGALORE – 560 054.
... APPELLANTS ... RESPONDENT (BY SRI. A.SHANKAR, SENIOR COUNSEL FOR SRI. M.LAVA, ADVOCATE) THIS APPEAL FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 17.06.2016 PASSED IN M.P.NO.54/Bang/2016 IN WTA NO.7/Bang/2014, FOR THE ASSESSMENT YEAR: 2006- 2007, PRAYING 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 ORDER DTAED:17.06.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BENGALURU IN M.P.NO.54/Bang/2016 IN WTA NO.7/Bang/2014 FOR ASSESSMENT YEAR:2006-2007 AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
WTA NO.7 OF 2017 BETWEEN:
1. PR. COMMISSIONER OF WEALTH TAX - 6, BMTC COMPLEX, KORAMANGALA, BENGALURU.
2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(1), BENGALURU.
(BY SRI. E.I.SANMATHI, ADVOCATE) ... APPELLANTS AND:
SRI.M.R.JAYARAM (HUF) GOKULA HOUSE, GOKULA MATHIKERE BANGALORE – 560 054.
... RESPONDENT (BY SRI. A.SHANKAR, SENIOR COUNSEL FOR SRI. M.LAVA, ADVOCATE) THIS APPEAL FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 17.06.2016 PASSED IN M.P.NO.55/Bang/2016 IN WTA NO.8/Bang/2014, FOR THE ASSESSMENT YEAR: 2006- 2007, PRAYING 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 ORDER DTAED:17.06.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BENGALURU IN M.P.NO.55/Bang/2016 IN WTA NO.8/Bang/2014 FOR ASSESSMENT YEAR:2006-2007 AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
THESE APPEALS COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The learned counsel for the appellants submit that the appeals are 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 and also in terms of the Circular No.5 of 2019 dated 05.02.2019 passed by the Deputy Commissioner of Income Tax(OSD)-(ITJ), Central Board Direct Taxes.
2. In view of the submission made, these appeals are dismissed as such.
Sd/- Sd/-
JUDGE JUDGE VMB