I tested the following code in IE11 and its modes for IE10 and 9. It works flawlessly.
.logo { width: 500px; height: 190px; background: url(http://placehold.it/600x300) no-repeat; }
@media screen and ( max-width: 400px ) {
.logo { width: 100%; height: 140px; background: url(http://placehold.it/350x150) no-repeat; }
}
You forgot to add screen
in your media query.