- 1 - NC: 2025:KHC:494-DB ITA No. 83 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 83 OF 2024 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095. 2. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PRESENT ADDRESS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095. …APPELLANTS (BY SRI. SUSHAL TIWARI N.,ADVOCATE) AND: SHRI. RAMESH RAMACHANDRA RAO, NO. 98, SATHYANARAYANA LAYOUT, 3RD STAGE, 4TH BLOCK, BASAVESHWAR NAGAR, BENGALURU 560 079. PAN NO. ADFPF - 5086H. …RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) THIS ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 14/02/2022 PASSED IN ITA NO.158 /BANG/2021, FOR THE ASSESSMENT YEAR 2009-2010, PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BENGALURU IN ITA Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:494-DB ITA No. 83 of 2024 NO.158/BANG/2021 DATED 14/02/2022 FOR ASSESSMENT YEAR 2009-2010 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU AND ETC. THIS ITA 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 JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The subject matter of this appeal is substantially similar to the one in ITA No.154/2020 between THE PR. COMMISSIONER OF INCOME TAX vs. 24/7 CUSTOMER PVT LTD, heard & disposed off by a Coordinate Bench of this Court vide order dated 27.9.2024 so far as monetary limit for maintaining the appeal is concerned. 2. At paragraph Nos.4, 5 & 6, the Coordinate Bench has observed as under: “4. Learned counsel for the assessee submits that the tax effect in this appeal is less than Rs.2 Crores and therefore, the appeal should not be entertained at the instance of the - 3 - NC: 2025:KHC:494-DB ITA No. 83 of 2024 revenue in view of the Circular No.09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes. It is also submitted that the aforesaid Circular binds the revenue. 5. On the other hand, learned counsel for the revenue submits that he be granted liberty to revive the appeal in case the matter falls within the exceptions under the aforesaid Circular dated 17.09.2024 and Circular No.5/2024 dated 15.03.2024. 6. In view of the aforesaid submissions, the appeal is disposed of with liberty as prayed for by the learned counsel for the revenue. However, the question of law is kept open to be adjudicated in an appropriate proceeding. In view of the above, this appeal is also accordingly disposed off. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE cbc List No.: 1 Sl No.: 32