1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 10TH DAY OF SEPTEMBER 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.164 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. INCOME-TAX OFFICER WARD-5(2), UNITY BUILDING ANNEXE MISSION ROAD, BANGALORE-560027. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: SHRI. ALAMPALLI SATHYANARAYANA C/O M/S. VISHNU BHARAT & CO., CA NO.7/8, 2ND FLOOR SHOUKATH BUILDING 6, MITTAL TOWERS, SJP ROAD BANGALORE-560005. ... RESPONDENT (BY SRI. A. SHANKAR, SR. COUNSEL A/W SRI. M. LAVA, ADV.) --- 2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 12-11-2013 PASSED IN ITA NO.21/BANG/2013, FOR ASSESSMENT YEAR 2009-10, PRAYING TO: I. FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW APPEAL AND SET ASIDE ORDER PASSED BY ITAT, BANGALORE IN ITA NO.21/BANG/2013 DATED 12-11-2013 AND CONFIRM ORDER OF APPELLATE COMMISSIONER CONFIRMING ORDER PASSED BY INCOME TAX OFFICER, WARD-5(2), BANGALORE. THIS I.T.A. COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for revenue. Mr.A.Shankar, learned Senior counsel for Mr.M.Lava, learned counsel for respondent. 2. Learned counsel for assessee submits that tax effect in instant appeal is Rs.98,05,604/- which is less than Rs.1 Crore and therefore, appeal may not be maintainable in view of Circular No.17/2019 dated 08.08.2019 issued by Central Board of Direct Taxes. 3 3. On other hand, learned counsel for revenue has asserted that as per instructions received by him, tax impact in instant appeal is Rs.1,01,77,878/-. 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 Rs.1 Crore. Sd/- JUDGE Sd/- JUDGE RV Commissioner of Income-tax, Bangalore / Income-tax Officer Ward-5(2), Bangalore v. Alampalli Sathyanarayana