Ita/325/2014 Of The Commissioner Of Income-Tax Iii Cit(A) v. M/S. Topaz Investments Pvt. Ltd

1 IN THR HIGH COURT OF KARNATAKA AT BANGALOREDATEKD THIS THE 1[‘T]DAY OF NOVEMBER 2014 PRESENT THR HON BLE MR. JUSTICE N. KUMAR. AND THR HON’BLE MR. JUSTICE B. MANOHAR| ITA NO.325 OF 2014 BETWEEN; 1. The Commissioner of Income-tax III, C.R. BuildingQueens RoadBangalore. ”o.. The Assistant Commissioner of Income TaxCircle-12(4)Rashtrothana Bhavan.Circle-12(4)Rashtrothana Bhavan. Nrupathunga Road Bangalore. 3. The Assistant Commissioner of Income TaxCentral CircleKolhapur .. APPELLANTS (By Sri.K.V. Aravind, Advocate) AND: M/s Topaz Investments Pvt. Ltd., Plot No.438, A/P Chipri, Jaysingpur, Dist: Kolhapur ~_ RBSPONDENT. -0-0-0-0-O0- This appeal is filed under Section 260-A of Income TaxAct 1961, arising out of order dated 30/12/2013 passed in|ITA No.2287/PN/2012, for the Assessment year 2005-2006praying to formulate the substantial questions of law stated|above and allow the appeal and set aside the orders passed|by the Income-Tax Appellate Tribunal, Pune in ITA|No.228/7/PN/2012 dated 30.12.2013 confirming the order ofthe Appellate Commissioner and confirm the order passed by|the Assistant Commissioner of Income Tax, Central Circle,Kolhapur. This appeal coming on for Orders this’ day,N.ARUMAR, Jdelivered the following:- JUDGMENT This appeal is preferred against the order passed by theIncome Tax Appellate Tribunal, Kolhapur Bench. ”.2. Krom the cause title it is clear that both theappeNants and the respondent are at Kolhapur. It is submitted by the learned counsel for the revenue that the file of the assessee has been transferred to Bangalore. 3 3. That is not a justification to file an appeal beforethis Court. Accordingly, appeal is not maintainable and is |rejected reserving liberty to the revenue to challenge the|impugned order in the appropriate Court. Bsv_ Sd/- JUDGE. Sd/-.JUDGE.