IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MAY, 2019 PRESENT THE HON’BLE MR. JUSTICE L.NARAYANA SWAMY AND THE HON’BLE MR. JUSTICE R.DEVDAS I.T.A. No.58/2018 BETWEEN:
IDS SOFTWARE SOLUTIONS INDIA PRIVATE LIMITED, 6TH FLOOR, TOWER D DIMOND DISTRICT, AIRPORT ROAD BENGALURU-560 066 PAN: AABC 12430 G REPRESENTED BY ITS DIRECTOR MR. VINAY BHATIA ... APPELLANT (BY SRI K.R. VASUDEVAN, ADV.) AND:
1. THE DEPUTY COMMISSIONER, OF INCOME TAX CIRCLE 3(1) (1) ROOM NO 227, 2ND FLOOR, BMTC BUILDING, 6TH BLOCK KORAMANGALA BENGALURU 560 095 (ERSTWHILE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE – 11(4) BENGALURU) 2. PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-3, BMTC BUILDING, 6TH BLOCK KORAMANGALA BENGALURU 560 095. ... RESPONDENTS (BY SRI K.V. ARAVIND & SRI DILIP M ADVS.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.09.2017 PASSED IN MP NO.138/BANG/2017 IN (IT(TP) A Nos. 179 & 214/BANG/2014) ANNEXURE-A FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORMULAT THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND ETC.
THIS APPEAL COMING ON FOR ADMISSION THIS DAY, R. DEVDAS, J., DELIVERED THE FOLLOWING:
JUDGMENT Heard.
Learned counsel for the respondent would submit that the Appellate Tribunal held that the appellant herein had to file two separate miscellaneous petitions since there were two appeals and therefore dismissed the contention of the appellant herein that they can maintain a single miscellaneous petition with respect to both the appeals.
2. Learned counsel for the appellant would submit that this position is trite in law and therefore seeks liberty to file another miscellaneous petition in IT(TP) A No.214/Bang/2014. The learned counsel however points out that the limitation for filing miscellaneous petition is six months and the Tribunal does not have the power to condone the delay and entertain the appeal.
3. In the above circumstances, this Court would grant liberty to the appellant to file another miscellaneous petition challenging I.T.A. No.214/2014 and the Tribunal is directed to take up the miscellaneous petition without going into the question of limitation in the facts and circumstances of the above case. The appellant may file the miscellaneous petition within the period of three weeks from today.
4. In view of the above, the impugned order dated 15.09.2017 in miscellaneous petition No.138\Bang\2017 is set aside and remanded to Appellate Tribunal, while granting liberty to the appellant herein. The Tribunal shall also take up the miscellaneous petition which is to be filed by the appellant in terms of the direction passed herein.
SD/-
JUDGE SD/- JUDGE HR