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

OD-17 ITAT/133/2019 IA No.GA/2/2019

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA

VERSUS

M/S. L AND T FINANCE LIMITED BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 15th December, 2021 Appearance :- Mr. Smarajit Roychowdhury, Adv.

Mr. Arunava Ganguly, Adv.

... For Appellant Mr. Somak Basu, Adv.

... For Respondent The Court : This appeal by the revenue filed under Section 260A of the Income Tax, 1961 (the Act, for brevity) is directed against the order dated 29th June, 2018 passed by the Income Tax Appellate Tribunal, "I" Bench, Mumbai in ITA No. 3758/Mum/2014 for the assessment year 2009-10.

Mr.

Somak Basu, learned Counsel appearing for the respondent/assessee, raised a preliminary objection with regard to the

maintainability of the appeal before this Court by contending that the order impugned in this appeal has been passed by the Tribunal at Mumbai for which this Court does not have territorial jurisdiction. We have perused the records and we find that the objection raised by 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 17th November, 2021 in IA/GA No.2 of 2019, which was an application filed for condonation of delay, stands recalled and the appeal is held to be not maintainable before this Court. Liberty is given to the appellant/department to file the appeal before the appropriate Court having jurisdiction over the matter. Registry is directed to return the original certified copy of the order passed by the Tribunal after retaining photostat copy of the same. Consequently, the application for condonation of delay is also dismissed as not maintainable.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) SN/S.Das AR(CR)