Ita/487/2018 Of The Pr Commissioner Of Income Tax v. M/S Delhi International Airport Pvt Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6 DAY OF DECEMBER, 2019 PRESENT THE HON'BLE MR. JUSTICE ARAVIND KUMAR AND THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ| 1.T.A. NO.487 OF 2018 BETWEEN: 1.)The Pr. Commissioner of Income-Tax, Central Circle, C.R.Building, Queen’s Road, Bengaluru-s60001. iaThe Addl. Commissioner of Income-Tax, Range- 10,Range- 10, New Delhi, Present Address, Asst. Commissioner of Income Tax, Central Circle-2(2),C.R.Building, Queen’s Road,Bengaluru-s60001.Central Circle-2(2),C.R.Building, Queen’s Road,Bengaluru-s60001. ..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 DelhiPan: AACCD 3570F .. Responden This ITA is filed under Section 26O0-A of Income TaxAct 1961, arising out of order dated 31.01.2018 passed inITA No.3707/Del/2013, for the Assessment Year 2010-2011. praying to (1) formulate the substantial questions of lawstated above.(2) allow the appeal and set aside the orderspassed by the Income Tax Appellate Tribunal, Bengaluru inITA No.3707/Del/2013 dated 31/01/2018 and confirm theorder of the appellate Commissioner confirming the orderpassed by the Asst. Commissioner of Income Tax, CentralCircle 2(2), Bengaluru. This ITA coming on for orders this day,|AravindKumar,J.,passed the following:- JUDGMENT Registry has raised following objection: © “1. How the above Income Tax appeal ismaintainable at High Court of Karnataka,Bangalore, when the impugned order dated31.01.20181nITA|No.3707 /Del/2013passed in Income Tax Appellate Tribunal,Delhi Bench, New Delhi and also therespondent belongs to New Delhi, to beclarified.” 2 |Revenue has called in question order dated31.01.2018 passed in ITA No.3707/Del/2013 by Income Tax Appellate Tribunal, Delhi Bench, ‘F’ New Delhi (forshort ‘ITAT’). As this Court does not possess appellatejurisdiction|aS|wellas|supervisoryjurisdiction,|examining the correctness and legality of the orderpassed by ITAT, Delhi Bench does not arise. 3.|Office objection is sustained. Appeal inquestion is held as not maintainable and accordingly itis dismissed. Registry is directed to return the certifiedcopy of the order passed by ITAT, Delhi Bench on samebeing substituted by a photocopy and appellant wouldbe at liberty to file appeal before the jurisdictional HighCourt within an outer limit of eight (8) weeks fromtoday. It is made clear that time spent by the appellantbefore this Court from the date of filing of this appeal1.e., 20.07.2018 till date of filing of the appeal before thejurisdictional High Court, (i1.e., with in eight (8) weeks)shall stand excluded for the purposes of limitation. sd Sd/-. JUDGE| Sd/-. JUDGE