2014 (8) TMI 1004

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..... e respondents that if the appeals had been filed on or after 01.07.2012, the appeals were maintainable. Accordingly, as on the date of consideration of the appeals, the appeals were maintainable. It is stated that the appeals in question were filed on 11.04.2012. If the petitioner had filed these appeals after 01.07.2012, the appeals could not have been dismissed on the ground of maintainability. .....

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..... ppeals)-IV, Bengaluru to the extent it has dismissed the petitioner s appeals in ITA Nos.11-14/Intl.Txn./2012-13 as not maintainable in law. 2. I have heard Sri K.P.Kumar, learned Senior Counsel appearing for the petitioner and Sri.K.V.Aravind, learned Standing Counsel appearing for the respondents. 3. Learned Senior Counsel submits that, on the facts of the case, the Appellate Authority has .....

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..... the appeals were maintainable. Accordingly, as on the date of consideration of the appeals, the appeals were maintainable. It is stated that the appeals in question were filed on 11.04.2012. If the petitioner had filed these appeals after 01.07.2012, the appeals could not have been dismissed on the ground of maintainability. The only additional thing the petitioner should have done was to apply fo .....

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