Ita/71/2016 Of Pr Commissioner Of Income Tax v. M/S Handsel Goa Pvt.ltd

IN THR HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28 DAY OF JUNE 2016 PRESENT THR HON’BLE MR.JUSTICE JAYANT PATEL AND THR HON’BLE MR.JUSTICE B.SRBBNIVASKH GOWDA ITA NO.71/2016 BETWEEN: 1.PR. COMMISSIONBR OF INCOME TAX|C.R.BUILDINGS,C.R.BUILDINGS, QUEENS ROAD, BANGALORE -560001. 2.ASSISTANT COMMISSIONBR OF INCOMECRNTRAL CIRCLE-GOA.CRNTRAL CIRCLE-GOA. .. APPELLANTS (BY SRI.E.I.SANMATHI, ADVOCATE) AND: M/S. HANDSEL GOA PVT.LTDQUEST INFORMATICS PVT LTD.,AS-2, ASTRAL GARDEN,NEAR EDEN WOODS,BEHIND TALEGAO CHURCH,TALEGAO, | GOAPAN: AABCH3 127 RBSPONDENT (NOTICE NOT ORDERED IN R/O RESPONDENT) THIS JTA IS FILED UNDER SEC.260-A OFINCOME TAX ACT 1961, ARISING OUT OF ORDER)DATED:17/08/2015)PASSEDIN|ITA|NO.249/PNJ/2015, FOR THE ASSESSMENT YEAR2010-2011 PRAYING TO DBCIDE THR FORBGOING|QUESTION OF LAW AND / OR SUCH OTHERQUESTIONS OF LAW AS MAY BE FORMULATED BY)THR HON'BLE COURT AS DBBMBD FIT AND SHKTASIDE THE APPELLATE ORDER DATED:17/08/2015—PASSED BY THE ITAT, PANAJI BENCH, PANAJI IN)APPEAL PROCEEDINGS NO. ITA NO. 249/PNJ/2015_FOR ASSESSMENT YEAR 2010-11, AS SOUGHT FOR IN|THIS APPKBAL AND TO GRANT SUCH OTHEBR RELIEAS DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS ITA COMING ON FOR ORDERS THIS DAY,JAYANT PATEL J., DELIVERED THE FOLLOWING: JUDGMBNT The office has raised the objection that thedecision is of Income Tax Appellate Tribunal, Panaji, Goa and therefore, outside the territorial jurisdiction ofthis Court. 2. Mr.E.I.Sanmathi, learned Counsel for theappellants is unable to satisfy the Court that this Benchwill have the territorial jurisdiction. 3. Hence, the appeal is disposed of as notmaintainable, but with the observation that if the.appeal is preferred before the appropriate Court withina period of four weeks, the rights and contentions ofboth the sides shall remain open. JT/- Sd/-.JUDGE| Sd/-.JUDGE|