2020 (2) TMI 160 - HC - Income Tax

Maintainability of appeal at High Court of Karnataka, Bengaluru - order in ITA passed by ITAT at Mumbai Bench - HELD THAT - Revenue has called in question order 2019 (3) TMI 1713 - ITAT MUMBAI - As this Court does not possess appellate jurisdiction as well as supervisory jurisdiction, examining the correctness and legality of the order passed by ITAT does not arise. Office objection is sustained. Appeal is held as not maintainable and accordingly dismissed as not maintainable. Registry is directed to return the certified copy of order passed by ITAT on same being substituted by photocopy and appellant would be at liberty to file fresh 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., 19.08.2019 till date of filing of appeal before the jurisdictional High Court, shall stand excluded for the purposes of limitation.

Summary

The High Court of Karnataka dismissed the appeal as not maintainable since it did not possess appellate jurisdiction over the order passed by the Income-Tax Appellate Tribunal in Mumbai. The appellant was directed to file a fresh appeal before the jurisdictional High Court within eight weeks, with the time spent in the current court excluded from the limitation period.