Pr. Commissioner of Income-tax-5, Bangalore / The Assistant Commissioner of Income-tax, Circle-11, Pune (Now Jurisdiction of the Assessing Officer lies with: JCIT, SR-5, Bengaluru) v. Ocwen Financial Solutions Private Limited
[Citation -2020-LL-0113-83]
| Citation | 2020-LL-0113-83 |
|---|---|
| Appellant Name | Pr. Commissioner of Income-tax-5, Bangalore / The Assistant Commissioner of Income-tax, Circle-11, Pune (Now Jurisdiction of the Assessing Officer lies with: JCIT, SR-5, Bengaluru) |
| Respondent Name | Ocwen Financial Solutions Private Limited |
| Court | HIGH COURT OF KARNATAKA |
| Relevant Act | Income-tax |
| Date of Order | 13/01/2020 |
| Assessment Year | 2012-13 |
| Judgment | View Judgment |
| Keyword Tags | territorial jurisdiction |
| Bot Summary: | Respondent This Appeal is filed under Section 260-A of the Income Tax Act, 1961 praying to decide the foregoing question of law and/or such other questions of law as may be formulated by the Hon ble Court as deemed fit. Set aside the appellate order dated:21/01/2019 passed by the Income Tax Appellate Tribunal, B Bench, Pune, as sought for, in the respondent-assessee s case, in appeal proceedings No.ITA No.2669/PUN/2016 for A.Y.2012-2013 and grant such other relief as deemed fit. This Appeal coming on for Orders, this day, ALOK ARADHE, J., delivered the following: JUDGMENT Office has raised an objection with regard to maintainability of this appeal, on the ground of jurisdiction. 321/2019 has already held that, this Court has no territorial jurisdiction to entertain the appeal. For the reasons aforesaid in the aforesaid judgment, we are inclined to dispose of this appeal with liberty to the appellants to file the same before the Bombay High Court. Needless to state that the period spent by the appellants before this Court in prosecuting the appeal shall be excluded for the purposes of computation of limitation in view of the principle contained in Section 14 of the Limitation Act, 1963. With the aforesaid liberty, the appeal is disposed of. |