Case Note & Summary
The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune under Section 260A of the Income Tax Act, 1961, challenging an order dated 30.7.2015 passed by the Income Tax Appellate Tribunal, Bangalore Bench, relating to Assessment Year 2008-09. The respondent, M/s. Sungard Solutions (I) Pvt Ltd, raised a preliminary objection regarding the maintainability of the appeal before the Bombay High Court, arguing that the impugned order was passed by the Bangalore Bench of the Tribunal, and therefore the appeal should lie before the Karnataka High Court. The appellant contended that the Bombay High Court had jurisdiction based on the facts of the case. The court considered the provisions of Section 260A and Section 269 of the Act and held that the appeal against an order of the Bangalore Bench of the Tribunal lies only before the Karnataka High Court. Consequently, the appeal was dismissed as not maintainable, with no order as to costs.
Headnote
A) Income Tax - Jurisdiction - Appeal against ITAT order - Section 260A, Income Tax Act, 1961 - The appeal against an order of the Bangalore Bench of the Income Tax Appellate Tribunal lies only before the Karnataka High Court and not before the Bombay High Court, as per the provisions of Section 260A read with Section 269 of the Act. The court held that the appeal is not maintainable before this Court. (Paras 1-6)
Issue of Consideration
Whether the Bombay High Court has jurisdiction to hear an appeal against an order of the Income Tax Appellate Tribunal, Bangalore Bench.
Final Decision
The appeal is dismissed as not maintainable. No order as to costs.
Law Points
- Jurisdiction
- Territorial Jurisdiction
- Income Tax Appeal
- Section 260A
- Section 269
Case Details
2019 LawText (BOM) (02) 71
Income Tax Appeal No. 1142 of 2016
Akil Kureshi, M.S. Sanklecha
Mr. Tejveer Singh for the Appellant, Mr. R. Murlidhar i/by P.C. Tripathi for the Respondent
Pr. Commissioner of Income Tax -3, Pune
M/s. Sungard Solutions (I) Pvt Ltd
Subscribe to unlock Case Details (Citation, Judge, Date & more)
Subscribe Now
Nature of Litigation
Income Tax Appeal under Section 260A of the Income Tax Act, 1961 challenging the order of the Income Tax Appellate Tribunal, Bangalore Bench.
Remedy Sought
The appellant sought to challenge the order dated 30.7.2015 of the ITAT, Bangalore Bench.
Filing Reason
The appellant was aggrieved by the order of the ITAT, Bangalore Bench.
Previous Decisions
The Income Tax Appellate Tribunal, Bangalore Bench passed the order dated 30.7.2015.
Issues
Whether the Bombay High Court has jurisdiction to hear an appeal against an order of the Income Tax Appellate Tribunal, Bangalore Bench.
Submissions/Arguments
The respondent submitted that the impugned order was passed by the Bangalore Bench of the Tribunal, so the appeal lies before the Karnataka High Court, not the Bombay High Court, relying on Sections 260A and 269 of the Act.
The appellant submitted that the Bombay High Court has jurisdiction based on the facts giving rise to the appeal.
Ratio Decidendi
An appeal against an order of the Income Tax Appellate Tribunal lies only before the High Court within whose jurisdiction the Bench of the Tribunal is situated, as per Section 260A read with Section 269 of the Income Tax Act, 1961.
Judgment Excerpts
This appeal under Section 260 A of the Income Tax Act, 1961 challenges the order dated 30.7.2015 passed by the Income Tax Appellate Tribunal, Banglore Bench, Banglore.
Thus, the appeal from the order of Banglore Bench of the Tribunal would lie before the Karnataka High Court and not before this Court.
In the result, the appeal is dismissed. No order as to costs.
Procedural History
The appeal was filed before the Bombay High Court challenging the order of the ITAT, Bangalore Bench dated 30.7.2015. The respondent raised a preliminary objection regarding maintainability. The court heard the objection and dismissed the appeal for lack of jurisdiction.
Acts & Sections
- Income Tax Act, 1961: 260A, 269
