2004 (6) TMI 17

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..... he jurisdiction of the High Court of that State. - we grant liberty to the assessee to present the appeal before the jurisdictional High Court exercising jurisdiction over the Tribunal, which has passed the order appealed against
Judge(s) : D. K. SETH., R. N. SINHA. JUDGMENT D.K. Seth J. - This is an application under section 5 of the Limitation Act, 1963, for condonation of delay. A preliminary objection has been raised by Mr. J.P. Khaitan that the order was passed by the learned Tribunal at Bombay subject to the jurisdiction of the Bombay High Court. The assessment for the concerned previous year reached its finality in another State over which the Tribunal and the High Court of that State had jurisdiction. The jurisdiction of this .....

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..... of condonation of delay the court is empowered to look into the maintainability of the appeal before this court even before it embarks upon deciding the question of condonation of delay. The application under section 5 has been filed in connection with an appeal under section 260A of the Income-tax Act, 1961, before this High Court against an order passed by the learned Appellate Tribunal at Mumbai. Section 260A provides that an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal. Section 269 defines High Court for the purpose of Chapter XX to mean "in relation to any State the High Court for that State". Therefore, when the Appellate Tribunal at Mumbai disposes of the appeal, the appeal under sect .....

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..... e, namely, Bombay. We are in full agreement with the view taken in A.B.C. India Ltd. [2002] 255 ITR 108 (Cal). Therefore, following the ratio laid down therein, we hold that this court cannot assume jurisdiction in respect of the matters reaching finality before the Tribunal in another State subject to the jurisdiction of the High Court of that State. In the circumstances, we grant liberty to the assessee to present the appeal before the jurisdictional High Court exercising jurisdiction over the Tribunal, which has passed the order appealed against within one month from date. The assessee shall be entitled to take aid of section 14 of the Limitation Act, if so advised. The advocate-on-record for the appellant may take back the memo of app .....

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