1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 7TH DAY OF SEPTEMBER 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.358 OF 2011 BETWEEN: 1. DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE. 2. DEPUTY DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-1(1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE. APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: M/S. ANZ OPERATIONS & TECHNOLOGY PVT. LTD., EMBASSY GOLF LINKS BUSINESS PARK OFF. INTERMEDIATE RING ROAD BANGALORE 560 071. ... RESPONDENT (BY SRI. T. SURYANARAYANA, ADV.) --- 2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 28-04-2011 PASSED IN ITA NO.482/BANG/2010 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.482/BANG/2010 DATED 28-04-2011 AND CONFIRM ORDER OF APPELLATE COMMISSIONER CONFIRMING ORDER PASSED BY DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE, IN INTEREST OF JUSTICE AND EQUITY. 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.T.Suryanarayana, learned counsel for assessee. 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 3. Learned counsel for appellants fairly submitted that tax effect is less than `1 Crore and in 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 Director of Income-tax (International Taxation), Bangalore / Deputy Director of Income-tax International Taxation Circle-1(1), Bangalore v. ANZ Operations & Technology Pvt. Ltd