- 1 - NC: 2025:KHC:5201-DB ITA No. 39 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 39 OF 2024 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2 (1) (1), 2ND FLOOR, BTMC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. …APPELLANTS (BY SRI. SUSHAL TIWARI N.,ADVOCATE) AND: M/S. CONCUR TECHNOLOGIES INDIA PVT. LTD., NO. 65/2, BAGMANE LAUREL, BAGMANE TECH PARK, C.V. RAMAN NAGAR, BANGALORE-560 093. …RESPONDENT (RESPONDENT SERVED & UNREPRESENTED) THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 13.06.2023 PASSED IN IT(TP)A NO. 919/BANG/2022, FOR THE ASSESSMENT YEAR 2018-2019 PRAYING TO ALLOW THE APPEAL AND SET-ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO. 919/BANG/2022 DATED 13.06.2023 FOR ASSESSMENT YEAR 2018-2019 ANNEXURE-A AND CONFIRM THE Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:5201-DB ITA No. 39 of 2024 ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRLCE 2(1)(1), BENGALURU. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The tax effect in this Appeal is less than what is prescribed in Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes, this appeal is not maintainable and it is accordingly disposed off. 2. Registry to send a copy of this order to the Respondent-Assessee by speed post. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE AV/List No.: 1 Sl No.: 21