IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 16TH DAY OF JANUARY 2020 PRESENT HONBLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE RAVI V. HOSMANI ITA NO. 442 OF 2019 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, KORAMANGALA BENGALURU 2. DEPUTY COMMISSIONER OF INCOME TAX (OSD), CIRCLE - 8 AHMEDABAD APPELLANTS (BY SRI.SANMATHI E.I, ADVOCATE) AND: M/S KONTOOR BRANDS INDIA PVT LTD (FORMERLY KNWON AS M/S V.F ARVIND BRANDS PVT LTD) ARVIND MILLS PREMISES NARODA ROAD, AHMEDABAD - 380025 PAN: AACCV2727L RESPONDENT THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 PRAYING TO DECIDE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF 2 LAW AS MAY BE FORMULATED BY HON BLE COURT AS DEEMED FIT AND SET ASIDE APPELLATE ORDER DATED:01.01.2019 PASSED BY INCOME TAX APPELLATE TRIBUNAL, BENCH, AHMEDABAD, IN APPEAL PROCEEDINGS NO.ITA NO.1904/AHD/ 2013(ANNEXURE-A) FOR ASSESSMENT YEAR 2008- 2009 AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN INTEREST OF JUSTICE. THIS APPEAL COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT Registry has raised following objection: 1. How above ITA is maintainable at High court of Karnataka, Bengaluru when impugned order in ITA No.1904/Ahd/2013 dated: 01/01/2019 passed by Income Tax Appellate Tribunal at Ahmedabad and also both appellants and respondent belongs to Ahmedabad, to be clarified. 2. Revenue has called in question order dated 01.01.2019 passed by Income Tax Appellate Tribunal Bench, Ahmedabad, in appeal proceedings No. ITA No.1904/ Ahd/2013 (Annexure-A) for assessment year 2008-2009, (for short ITAT ). As this Court does not possess appellate jurisdiction as well as supervisory jurisdiction, examining 3 correctness and legality of order passed by ITAT does not arise. 3. Office objection is sustained. Appeal is held as not maintainable and accordingly dismissed as not maintainable. Registry is directed to return certified copy of order passed by ITAT on same being substituted by photocopy and appellants would be at liberty to file fresh appeal before jurisdictional High Court within outer limit of eight (8) weeks from today. It is made clear that time spent by appellants before this Court from date of filing of this appeal i.e., 19.07.2019 till date of filing of appeal before jurisdictional High Court, shall stand excluded for purposes of limitation. Sd/- JUDGE Sd/- JUDGE Principal Commissioner of Income-tax-4, Bengaluru/Deputy Commissioner of Income-tax (OSD), Circle-8, Ahmedabad v. Kontoor Brands India Pvt. Ltd. (Formerly Known as V.F. Arvind Brands Pvt. Ltd.)