Principal Commissioner Of Income Tax-2, Kolkata v. M/S. L And T Finance Limited

OD-17 ITAT/133/2019IA No.GA/2/2019IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATAVERSUSM/S. L AND T FINANCE LIMITED BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAMAnd THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 15[th] December, 2021 Appearance :- … For Appellant… For Respondent The Court : This appeal by the revenue filed under Section 260A ofthe Income Tax, 1961 (the Act, for brevity) is directed against the orderdated 29[th] June, 2018 passed by the Income Tax Appellate Tribunal, “I”Bench, Mumbai in ITA No. 3758/Mum/2014 for the assessment year2009-10. Mr. Somak Basu, learned Counsel appearing for therespondent/assessee, raised a preliminary objection with regard to the maintainability of the appeal before this Court by contending that theorder impugned in this appeal has been passed by the Tribunal atMumbai for which this Court does not have territorial jurisdiction. We have perused the records and we find that the objection raisedby the learned Counsel for the respondent/assessee is sustainable.Therefore, we hold that the appeal is not maintainable before this Court.Consequently, our order dated 17[th] November, 2021 in IA/GA No.2 of2019, which was an application filed for condonation of delay, standsrecalled and the appeal is held to be not maintainable before this Court. Liberty is given to the appellant/department to file the appealbefore the appropriate Court having jurisdiction over the matter. Registry is directed to return the original certified copy of the orderpassed by the Tribunal after retaining photostat copy of the same. Consequently, the application for condonation of delay is alsodismissed as not maintainable. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)