Disposed¶29

The Pr. Commissioner of Income-Tax v. M/S. Concur Technologies India Pvt. Ltd.

Karnataka HC5 Feb 2025ITA/39/2024

Case brief

AI extract

What is this about?

Karnataka HC DB (Krishna S Dixit & G Basavaraja JJ.) 05.02.2025; ITA No. 39 of 2024; NC 2025:KHC:5201-DB; Pr. CIT & DCIT Circle-2(1)(1) Bengaluru v. Concur Technologies India Pvt. Ltd.; AY 2018-2019; Sec.260-A Income Tax Act 1961; ITAT Bengaluru IT(TP)A No. 919/BANG/2022 order dated 13.06.2023; DRP confirmation; maintainability; tax effect below monetary limit; CBDT Circulars dated 15.03.2024 and 17.09.2024; appeal disposed off as not maintainable; respondent served and unrepresented; no costs (costs made easy); no case law cited; no amount quantified.

What did the court decide?

None; the appeal was disposed off as not maintainable on account of tax effect below the CBDT monetary limit; costs made easy. ¶29

The Pr. Commissioner of Income-Tax Vs M/S. Concur Technologies… — Income Tax | Karnataka HC (2025)

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NC: 2025:KHC:5201-DB ITA No. 39 of 2024

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5^TH DAY OF FEBRUARY, 2025

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PRESENT

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THE HON'BLE MR JUSTICE KRISHNA S DIXIT

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AND

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THE HON'BLE MR JUSTICE G BASAVARAJA

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INCOME TAX APPEAL NO. 39 OF 2024

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BETWEEN:

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THE PR. COMMISSIONER OF INCOME-TAX 5^TH FLOOR, BMTC BUILDING,

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80 FEET ROAD, KORAMANGALA, BENGALURU-560 095.

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THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2 (1) (1), 2^ND FLOOR, BTMC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095.

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…APPELLANTS

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(BY SRI. SUSHAL TIWARI N.,ADVOCATE)

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AND:

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Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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M/S. CONCUR TECHNOLOGIES INDIA PVT. LTD., NO. 65/2, BAGMANE LAUREL, BAGMANE TECH PARK, C.V. RAMAN NAGAR, BANGALORE-560 093.

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…RESPONDENT

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(RESPONDENT SERVED & UNREPRESENTED)

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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

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NC: 2025:KHC:5201-DB ITA No. 39 of 2024

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ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRLCE 2(1)(1), BENGALURU.

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THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA

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ORAL JUDGMENT

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(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

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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

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not maintainable and it is accordingly disposed off .

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Registry to send a copy of this order to the Respondent-Assessee by speed post.

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Costs made easy.

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Sd/(KRISHNA S DIXIT) JUDGE

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Sd/(G BASAVARAJA) JUDGE

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AV/List No.: 1 Sl No.: 21

The Pr. Commissioner of Income-Tax v. M/S. Concur Technologies India Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

The Pr. Commissioner of Income-Tax v. M/S. Concur Technologies India Pvt. Ltd.

Case brief

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Why is it important?

What the court decided

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Statutes considered

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