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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH DAY OF JANUARY 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND
THE HON’BLE MR. JUSTICE RAVI V. HOSMANI
INCOME TAX APPEAL NO.443 OF 2019
Between:
Principal Commissioner of Income Tax-4, BMTC Complex, Koramangala, Bengaluru.
Assistant Commissioner of Income Tax (OSD) Circle -8, Ahmedabad.
… Appellants
(By Sri. Sanmathi, E.I., Advocate)
And:
M/s. Kontoor Brands India Pvt., Ltd., (formerly known as M/s. V.F. Arvind Brands Pvt., Ltd.,) Arvind Mills Premises, Naroda Road, Ahmedabad -380025.
… Respondent
This Income Tax Appeal is filed under Section 260- A of Income Tax Act, 1961 praying to (1) Decide the foregoing question of law and/or such other questions of
2 law as may be formulated by the Hon’ble Court as deemed fit. (2) Set aside the appellate order dated 01.03.2019 passed by the Income Tax Appellate, ‘A’ Bench, Ahmedabad, in Cross Objection No.204/Ahd/2013 in appeal proceedings in ITA No.1904/Ahd/2013 (Annexure-A) for the assessment year 2008-2009 as sought for in this appeal; and to grant such other relief as deemed fit, in the interest of justice.
This appeal coming on for Orders, this day, Alok Aradhe J., delivered the following:
JUDGMENT
Registry has raised following objection: “ 1. How the above ITA is maintainable at High Court of Karnataka, Bengaluru when the impugned order in Cross Objection No.204/Ahd/2013, in appeal proceedings No. ITA No.1904/Ahd/2013 dated 01.01.2019 passed by Income Tax Appellate Tribunal at Ahmedabad and also both appellant and respondent belongs to Ahmedabad, to be clarified.”
Revenue has called in question order dated 01.01.2019 passed in ITA No.1904/Ahd/2013 by Income Tax Appellate Tribunal, ‘A’ Bench, Ahmedabad, (for short ‘ITAT’). As this Court does not possess appellate jurisdiction as well
3 as supervisory jurisdiction, examining the correctness and legality of the order passed by ITAT does not arise.
Office objection is sustained. Appeal is held as not maintainable and accordingly dismissed as not maintainable. Registry is directed to return the certified copy of order passed by ITAT on same being substituted by photocopy and appellant would be at liberty to file fresh appeal before the jurisdictional High Court within an outer limit of eight (8) weeks from today. It is made clear that time spent by the appellant before this Court from the date of filing of this appeal i.e., 19.07.2019 till date of filing of appeal before the jurisdictional High Court, shall stand excluded for the purposes of limitation.
Sd/- JUDGE
Sd/-
JUDGE
BVK