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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 6TH DAY OF DECEMBER, 2019
PRESENT
THE HON'BLE MR. JUSTICE ARAVIND KUMAR
AND
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
I.T.A. NO.487 OF 2018
BETWEEN:
The Pr. Commissioner of Income-Tax,
Central Circle, C.R.Building,
Queen’s Road, Bengaluru-560001.
The Addl. Commissioner of Income-Tax,
Range-10,
New Delhi, Present Address,
Asst. Commissioner of Income Tax,
Central Circle-2(2),
C.R.Building, Queen’s Road,
Bengaluru-560001.
…Appellants (By Sri. Aravind K.V., Advocate)
AND:
M/s. Delhi International Airport Pvt. Ltd., New Udaan Bhawan, Terminal 3, India Gandhi International Airport, New Delhi Pan: AACCD 3570F
…Respondent
This ITA is filed under Section 260-A of Income Tax Act 1961, arising out of order dated 31.01.2018 passed in ITA No.3707/Del/2013, for the Assessment Year 2010-2011.
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praying to (1) formulate the substantial questions of law stated above.(2) allow the appeal and set aside the orders passed by the Income Tax Appellate Tribunal, Bengaluru in ITA No.3707/Del/2013 dated 31/01/2018 and confirm the order of the appellate Commissioner confirming the order passed by the Asst. Commissioner of Income Tax, Central Circle 2(2), Bengaluru.
This ITA coming on for orders this day, Aravind Kumar, J., passed the following:-
JUDGMENT
Registry has raised following objection: “1. How the above Income Tax appeal is maintainable at High Court of Karnataka, Bangalore, when the impugned order dated 31.01.2018 in ITA No.3707/Del/2013 passed in Income Tax Appellate Tribunal, Delhi Bench, New Delhi and also the respondent belongs to New Delhi, to be clarified.”
Revenue has called in question order dated 31.01.2018 passed in ITA No.3707/Del/2013 by Income Tax Appellate Tribunal, Delhi Bench, ‘F’ 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, Delhi Bench does not arise.
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Office objection is sustained. Appeal in question is held as not maintainable and accordingly it is dismissed. Registry is directed to return the certified copy of the order passed by ITAT, Delhi Bench on same being substituted by a photocopy and appellant would be at liberty to file 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., 20.07.2018 till date of filing of the appeal before the jurisdictional High Court, (i.e., with in eight (8) weeks) shall stand excluded for the purposes of limitation.
Sd/-
JUDGE
Sd/- JUDGE