What did the High Court hold?

The High Court held that it lacked the necessary jurisdiction to examine the correctness of the ITAT's order. Consequently, the appeal was dismissed as not maintainable.

The Revenue filed an appeal before the High Court of Karnataka challenging an order passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench. The High Court noted that it did not possess the appellate or supervisory jurisdiction over the ITAT's order.

What were the issues?

The primary issue was the maintainability of an appeal before the High Court of Karnataka when the impugned order was passed by the ITAT, Delhi Bench, and the High Court lacked appellate jurisdiction.

PCIT vs M/S. Ntt Data Global Delivery… | Karnataka High Court 2019

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 11TH DAY OF DECEMBER 2019

PRESENT

THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND

THE HON’BLE MR. JUSTICE SURAJ GOVINDARAJ

ITA NO.321/2019

BETWEEN:

1 . PR. COMMISSIONER OF INCOME TAX-5 BMTC COMPLEX, KORMANGALA BANGALORE.

2 . DEPUTY COMMISSIONER OF INCOME TAX NEW DELHI (NOW PRESENT ASSESSING AUTHORITY IS JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-5 BENGALURU. ...APPELLANTS (BY SRI. E.I. SANMATHI, ADVOCATE)

AND: M/S. NTT DATA GLOBAL DELIVERY SERVICES LTD.,

NO.17, SOUTH END ROAD BANGALORE, PAN: AABCK7777J. …RESPONDENT (BY SRI. K.V. ARAVIND, ADVOCATE)

THIS APPEAL IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED:20.12.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’, NEW DELHI, IN APPEAL PROCEEDINGS ITA NO.5196/DEL/2014 (ANNEXURE-A) FOR ASSESSMENT YEAR 2009-2010, 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, ARAVIND KUMAR J, DELIVERED THE FOLLOWING :

JUDGMENT

Registry has raised following objection: “5.

How the above ITA is maintainable at High Court of

Karnataka, Bangalore, when the impugned order dated 20.12.2018 in ITA No.5196/Del/2014 passed by ITAT New Delhi Bench, New Delhi, to be clarified.”

Revenue has called in question order dated 20.12.2018 passed in ITA No.5196/Del/2014 by Income Tax Appellate Tribunal, Delhi Bench, ‘C’ New Delhi (for short ‘ITAT’). As this Court does not possess appellate jurisdiction as well 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., 27.05.2019 till date of filing of appeal before the jurisdictional High Court, shall stand excluded for the purposes of limitation. SD/- JUDGE

SD/- JUDGE

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. NTT DATA GLOBAL DELIVERY SERVICES LTD.,

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