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.105 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(5), C.R. BUILDING QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: KMG INFOTECH PVT, LTD., UNIT NO.201/202 VANGUARD RISE NO.163 KONENA AGRAHARA OFF AIRPORT ROAD BANGALORE-560017. ... RESPONDENT (BY SRI. T. SURYANARAYANA, 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.70/BANG/2012, FOR ASSESSMENT YEAR 2006-07, PRAYING TO: I. FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. II. ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY ITAT, BANGALORE IN ITA NO.70/BANG/2012 DATED 31/10/2012 AND CONFIRM ORDER OF APPELLATE COMMISSIONER CONFIRMING ORDER PASSED BY ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-11(5), 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.T.Suryanarayana, learned counsel for assessee. 2. Learned counsel for assessee 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. aforesaid submission is disputed by learned counsel for appellants. He further submits 3 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 revenue to revive this appeal in case tax effect is more than `1 Crore. Sd/- JUDGE Sd/- JUDGE RV Commissioner of Income-tax, Bangalore / Asst. Commissioner of Income-tax Circle-11(5), Bangalore v. KMG Infotech Pvt. Ltd