IN HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS 28TH DAY OF OCTOBER 2014 PRESENT HON BLE MR.JUSTICE N. KUMAR AND HON BLE MR. JUSTICE B. MANOHAR I.T.A. NO. 204 OF 2014 BETWEEN: 1. DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION HYDERABAD 2. ASST.DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION-II HYDERABAD ... APPELLANTS (BY SRI. K V ARAVIND, ADV.) AND M/S NIPPON JOGESUIDO SEKKEI CO LTD. 1ST FLOOR, LASORIUM BUILDING LUMBINI PARK, NEAR B.P.P.A OFFICE TANK BUND HYDERABAD-500063 ... RESPONDENT INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTIONS OF LAW AND SET ASIDE -2- ORDER PASSED BY ITAT, HYDERABAD IN ITA NO.726/HYD/2013 DATED: 06/12/2013 CONFIRMING ORDER OF APPELLATE COMMISSIONER AND CONFIRM ORDER PASSED BY ASST. DIRECTOR OF INCOME TAX, HYDERABAD. THIS ITA COMING ON FOR ORDERS THIS DAY, N. KUMAR J. DELIVERED FOLLOWING: JUDGMENT This appeal is preferred against order passed by Income Tax Appellate Tribunal, Hyderabad Bench. 2. From cause title it is clear that both appellants and respondent are at Hyderabad. It is submitted by learned counsel for revenue that file of assessee has been transferred to Bangalore. 3. That is not justification to file appeal before this Court. Accordingly, appeal is not maintainable and is rejected reserving liberty to -3- revenue to challenge impugned order in appropriate Court. Sd/- JUDGE Sd/- JUDGE Rd/- Director of Income-tax, International Taxation, Hyderabad / Asst. Director of Income-tax, International Taxation-II, Hyderabad v. Nippon Jogesuido Sekkei Co. Ltd