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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 13TH DAY OF JANUARY, 2020
PRESENT :
THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.451 OF 2019 BETWEEN:
Pr. Commissioner of
Income Tax -5,
BMTC Complex,
Koramangala,
Bangalore.
The Assistant Commissioner of
Income Tax,
Circle-11, Pune,
(now jurisdiction of the assessing
Officer lies with:JCIT, SR-5,
Bengaluru).
…Appellants (By Sri. Sanmathi E.I., Advocate)
AND:
M/s. Ocwen Financial Solutions Private Limited, Pritech Park, Block-12, Unit-2, 5B & 6A Floors, Bellandur Village,
Sarjapur, Marathahalli Ring Road, Bangalore-560 103.
…Respondent ***
This Appeal is filed under Section 260-A of the Income Tax Act, 1961 praying to (1) 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. (2) Set aside the appellate order dated:21/01/2019 passed by the Income Tax Appellate Tribunal, ‘B’ Bench, Pune, as sought for, in the respondent-assessee’s case, in appeal proceedings No.ITA No.2669/PUN/2016 (Annexure-A) for A.Y.2012-2013 and grant such other relief as deemed fit.
This Appeal coming on for Orders, this day, ALOK ARADHE, J., delivered the following:
J U D G M E N T Office has raised an objection with regard to maintainability of this appeal, on the ground of jurisdiction. 2. A bench of this Court by a judgment dated 11-12-2019 passed in I.T.A.No.321/2019 has already held that, this Court has no territorial jurisdiction to entertain the appeal.
For the reasons aforesaid in the aforesaid judgment, we are inclined to dispose of this appeal with liberty to the appellants to file the same before the Bombay High Court. Needless to state that the period spent by the appellants before this Court in prosecuting the appeal shall be excluded for the purposes of computation of limitation in view of the principle contained in Section 14 of the Limitation Act, 1963. 4. Certified copy of the order passed by the Income Tax Appellate Tribunal be returned to the learned counsel for the Revenue on substitution thereof by a photocopy. With the aforesaid liberty, the appeal is disposed of.
Sd/-
JUDGE
Sd/- JUDGE BMV*