PRINCIPAL COMMISSIONER OF vs. M/S NUANCE TANSCRIPTION SERVICES INDIA PVT.LTD.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 05TH DAY OF NOVEMBER, 2018

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE A.S.BELLUNKE

INCOME TAX APPEAL NO.295 OF 2017

BETWEEN:

BMTC COMPLEX

KORMANGALA

BENGALURU.

CIRCLE-5(1)(1)

BENGALURU.

… APPELLANTS (BY SRI.JEEVAN J.NEERALGI, ADVOCATE)

AND:

M/S.NUANCE TRANSCRIPTION SERVICES INDIA PRIVATE LIMITED (FORMERLY M/S.FOCUS MT INDIA PRIVATE LIMITED) NO.72/32, 10 GREEN LEAF LAYOUT GROUND FLOOR, 80 FEET PERIPHERAL ROAD

5TH BLOCK, KORMANGALA BENGALURU.

…RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 30.09.2016 PASSED IN ITA NO.1272/BANG/2015, VIDE ANNEXURE-A FOR THE ASSESSMENT YEAR 2009-10, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE ORDER DATED 30.09.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, BENGALURU AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN ITA NO.1272/BANG/2015 FOR ASSESSMENT YEAR 2009- 2010, VIDE ANNEXURE-A AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

*****

THIS APPEAL COMING ON FOR ORDERS, THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned counsel for the appellants submits that the appeal is not maintainable in view of the monetary limits and also in terms of Circular No.3 of 2018 dated 11.07.2018 passed by Director (ITJ), Central Board Direct Taxes, New Delhi.

Sd/- Sd/-

JUDGE JUDGE

Prs*