PR.COMMISSIONER OF INCOME TAX vs. M/S DELHI INTERNATIONAL AIRPORT PVT LTD

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ITA/398/2018HC KarnatakaKAHC01051549201820 November 2018Bench: RAVI MALIMATH,K.NATARAJAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka upheld the office objection regarding the maintainability of the appeal. The court found that the appeal was not maintainable before it.

What were the facts?

The Income Tax Department filed an appeal before the High Court of Karnataka against an ITAT order. The appeal was filed for the assessment year 2007-2008.

What were the issues?

The primary issue was the jurisdiction of the High Court of Karnataka to hear the appeal, given the territorial jurisdiction of the parties involved.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, NEW

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 20TH DAY OF NOVEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR.JUSTICE K.NATARAJAN

INCOME TAX APPEAL NO.398 OF 2018

BETWEEN:

1.

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL, QUEENS ROAD, BENGALURU.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE – 10(1), NEW DELHI. ... APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND:

M/S DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED, UDAAN BHAVAN, TERMINAL 1B, INDIRA GANDHI, INTERNATIONAL AIRPORT, NEW DELHI, PAN: AACCD357OF. ... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961 ARISING OUT OF ORDER DATED 14.12.2017 PASSED IN ITA NO.4202/DEL/2013, FOR THE ASSESSMENT YEAR 2007- 2008, PRAYING THIS HON’BLE COURT TO; 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; SET ASIDE THE APPELLATE ORDER DATED 14.12.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, NEW DELHI IN APPEAL PROCEEDINGS NO. ITA NO.4202/DEL/2013 FOR ASSESSMENT YEAR 2007-08, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

*****

THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

ORDER

The office objection is upheld.

2.

The appeal is not maintainable before the High Court Of Karnataka, Bengaluru. Hence, the appeal stands disposed off for statistical purpose.

3.

However, liberty is granted to the appellants to file a necessary appeal in accordance with law before the jurisdictional High Court.

SD/- SD/- JUDGE

JUDGE

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