M.S. Sanklecha, J.

1. This appeal under Section 260 A of the Income Tax Act, 1961 (“the Act” for short), challenges the order dated 30-07-2015 passed by the Income Tax Appellate Tribunal, Banglore Bench, Banglore (“the Tribunal” for short). This appeal relates to Assessment Year 2008-09.

2. At the very outset before we could consider the questions of law raised by the Revenue in this appeal, learned counsel appearing for the respondent raised a preliminary objection. The objection being about the maintainability of this appeal before this Court.

3. In support of its objections, Mr. Murlidhar on behalf of the respondent submits that the impugned order dated 30-07-2015 has been passed by the Banglore Bench of the Tribunal. 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 support of his submission, he placed reliance upon Chapter XX of the Act and, in particular Section 260A and 269 of the Act.

4. In response, Mr. Tejveer Singh, the learned counsel appearing in support of the appeal states that this Court would alone have jurisdiction, in view of the facts giving rise to the present appeal.