1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 24TH DAY OF AUGUST 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.334 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(2), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: M/S. BANGALORE ELECTRICITY SUPPLY CO. LTD., CORPORATE OFFICES, 4TH FLOOR K.R. CIRCLE, BANGALORE-560001. ... RESPONDENT (BY SRI. A. SHANKAR, SR. COUNSEL A/W SRI. M. LAVA, ADV.) --- THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 08-03-2013 PASSED IN ITA NO.793/BANG/2012, FOR ASSESSMENT YEAR 2008-09, PRAYING TO: 2 I. FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. II. ALLOW APPEAL AND SET ASIDE ORDER OF ITAT, BANGALORE IN ITA NO.793/BANG/2012 DATED 08- 03-2013 CONFIRMING ORDER OF APPELLATE COMMISSIONER AND CONFIRM ORDER PASSED BY DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(2), BANGALORE. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for revenue. Mr.A.Shankar, learned Senior counsel along with Mr.M.Lava, learned counsel for respondent. 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. In view of aforesaid submission, learned counsel for appellants fairly submitted that tax effect is less than `1 Crore and in view of aforesaid circular, appeal may not be maintainable. 3 4. In view of aforesaid submissions, appeal is dismissed. Sd/- JUDGE Sd/- JUDGE RV Commissioner of Income-tax, Bangalore / Deputy Commissioner of Income-tax Circle-11(2), Bangalore v. Bangalore Electricity Supply Co. Ltd