PRINCIPAL COMMISSIONER vs. M/S SOFTWARE PARADIGMS

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 15TH DAY OF JULY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY

ITA NO.437/2018 C/W ITA NO.389/2018 ITA NO.437/2018

BETWEEN

1 . PRINCIPAL COMMISSIONER OF INCOME TAX-MYSURU VISHVESHPURAM MYSURU

2 . ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2) VISVESHPURAM MYSURU ...APPELLANTS (By SRI : T.N.C. SRIDHAR, ADVOCATE FOR SRI JEEVAN J NEERALGI , ADVOCATE)

AND

M/S SOFTWARE PARADIGMS INFOTECH PVT LTD SPI CITY NO.316318(P) HEBBAL INDUSTRIAL AREA, MYSORE-570016 …RESPONDENT

(By SRI : A SHANKAR, SR. ADVCOATE FOR SRI S ANNAMALAI, ADVOCATE)

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 05.01.2018 PASSED IN IT(TP)A NO.150/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010, VIDE ANNEXURE-A, PRAYING TO DECIDE THE QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT; SET ASIDE THE APPELLATE ORDER DATED 05.01.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BANGALORE, IN APPEAL PROCEEDINGS NO. IT(TP)A NO. 150/BANG/2014 FOR THE ASSESSMENT YEAR 2009- 2010, VIDE ANNEXURE-A AS SOUGHT FOR IN THIS APPEAL; AND ETC.,

ITA NO 389 OF 2018

BETWEEN

M/S SOFTWARE PARADIGMS INFOTECH PVT LTD REP BY ITS AUTHORISED SIGNATORY, SRI. SRIVASTHA SHANKAR, SPI CITY, # 316318 (P), HEBBAL INDUSTRIAL AREA, MYSURU 570 016. PAN: AALCS7583C

...APPELLANT (By SRI : SHANKAR, SENIOR ADVOCATE FOR SRI M. LAVA, ADVOCATE)

AND

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1(2), NO. 21/16,AAYKAR BHAVAN, RESIDENCY ROAD, NAZARBAD, MYSURU 570010

…RESPONDENT (By SRI : SANMATHI E I, ADVOCATE)

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 05.01.2018 PASSED IN IT(TP)A NO.150/BANG/2014, FOR THE ASSESSMENT YEAR 2009-2010, VIDE ANNEXURE-A, PRAYING TO DECIDE THE QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT; SET ASIDE THE APPELLATE ORDER

DATED 05.01.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BANGALORE, IN APPEAL PROCEEDINGS NO. IT(TP)A NO. 150/BANG/2014 FOR THE ASSESSMENT YEAR 2009- 2010, VIDE ANNEXURE-A AS SOUGHT FOR IN THIS APPEAL; AND ETC.,

THESE ITAs ARE COMING ON FOR HEARING THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING:

JUDGMENT

In the present case as the monetary limit is below the limit prescribed in the CBDT Circular dated 8.8.2019, the appeal is not at all maintainable and the same stands disposed of.

Liberty is granted to both the parties to approach this Court in case need so arises in future.

Sd/- JUDGE

Sd/- JUDGE