1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 25TH DAY OF AUGUST 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.177 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS BSK III STAGE, BANGALORE. 2. ASST. COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS BSK III STAGE, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: M/S. MIND TREE CONSULTING LTD., (FORMERLY MIND TREE CONSULTING PVT. LTD.,) GLOBAL VILLAGE, RVCE POST MYLASANDRA, MYSORE ROAD BANGALORE-560059. ... RESPONDENT (BY SRI. CHYTHANYA K.K. ADV.) --- THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 31.10.2012 2 PASSED IN ITA NO.222/BANG/2012, FOR ASSESSMENT YEAR 2006-07, ANNEXURE-C, PRAYING TO: I. FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. II. ALLOW APPEAL AND SET ASIDE ORDER DATED 31-10-2012 IN ITA NO.222/BANG/2012 ANNEXURE-C, PASSED BY ITAT, BANGALORE, CONFIRMING ORDER OF APPELLATE COMMISSIONER AND CONFIRM ORDER PASSED BY ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(1), BANGALORE. THIS I.T.A. COMING ON HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for revenue. Mr.Chythanya K.K., learned counsel for respondent. 2. Learned counsel for respondent submitted that tax effect in this appeal is less than `1 Crore and therefore, appeal may not be maintainable in light of Circular No.17/2019 dated 08.08.2019 issued by Central Board of Direct Taxes. 3. Learned counsel for appellants fairly submitted that tax effect is less than `1 Crore and in 3 view of aforesaid circular, appeal is not maintainable. 4. Accordingly, in view of circular dated 08.08.2019, appeal is dismissed as not pressed. Sd/- JUDGE Sd/- JUDGE RV Commissioner of Income-tax LTU, Bangalore / Asst. Commissioner of Income-tax LTU, Bangalore v. Mind Tree Consulting Ltd., (Formerly Mind Tree Consulting Pvt. Ltd.)