1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 17TH DAY OF AUGUST 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.552 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME-TAX PARK VIEW BUILDING NO.284/1, 4TH MAIN PJ EXTENSION DAVANAGERE 577 002 2. ASST. COMMISSIONER OF INCOME-TAX CIRCLE-1, NO.70, 100 FEET ROAD GOPALAGOWDA EXTENSION SHIMOGA 577 201 ... APPELLANTS (BY Mr. M. DILIP, A/W Mr. K.V. ARAVIND, ADVS.) AND: SMT.K.JAYALAKSHMI PROPRX. SRI KRISHNA TRANSPORT & SNEHA ENTERPRISES SAVARKAR NAGAR, BH ROAD SHIMOGA RESPONDENT (BY SMT.PRATIBHA R., ADV. FOR MR.S.PARTHASARATHI, ADV.) --- 2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 13.06.2013 PASSED IN ITA NO.1035/BANG/2012, FOR ASSESSMENT YEAR 2008-09, PRAYING TO: I. FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY ITAT, BANGALORE IN ITA NO.1035/BANG/2012 DATED 13.06.2013 AND CONFIRM ORDER PASSED BY ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1,SHIMOGA. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel along with Mr.M.Dilip, learned counsel for revenue. Smt.Prathiba R., learned counsel for Mr.S.Parthasarathi, learned counsel for assessee. 2. Learned counsel for respondent submits that tax effect in this appeal is less than `1 Crore and therefore, appeal may not be maintainable in view of Circular No.17/2019 dated 08.08.2019. 3 3. In view of aforesaid submission, learned counsel for appellants submits that he be granted liberty to revive appeal in case tax effect is more than `1 Crore. 4. In view of aforesaid submissions, appeal is disposed of with liberty to appellants to revive this appeal in case tax effect is more than `1 Crore. Sd/- JUDGE Sd/- JUDGE RV Commissioner of Income-tax, Davanagere / Asst. Commissioner of Income-tax Circle-1, Shimoga v. K.Jayalakshmi