ORDER
SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITAT No.72 of 2014 G.A.No.1783 of 2014 COMMISSIONER OF INCOME TAX, CENTRAL II KOL.
Versus CEMENT MANUFACTURING Co.LTD.BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE DEBANGSU BASAK Date : 9th September, 2014.
Mr.R.N.Bandopadhyay, Advocate Mr.J.P.Khaitan, Sr.Adv.Mr.Siddhartha Das, Advocate The Court : A preliminary objection has been raised by Mr.J.P.Khaitan, learned Senior Advocate that the order passed by the learned Tribunal at Guwahati is subject to the jurisdiction of the Gauhati High Court since the assessment for the concerned previous year reached its finality in another State over which the Tribunal and the High Court of that State has jurisdiction.
The jurisdiction of this Court cannot be stretched to the Tribunal in another State when the matter had reached finality in the other State.
Since Section 260A of the Income Tax Act, 1961 provides that an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal and Section 269 defines ‘High Court’ in relation to any State to be the High Court of that State, and since the order was passed by the learned Tribunal at Guwahati, we are of the view that this Court does not have the jurisdiction to receive, try or determine this appeal under section 260A of the Income Tax Act, 1961.
In this regard, we accept as precedent the judgments in CIT versus ABC India LTD.255 ITR108 CIT versus J.L.Morrison: 272 ITR321and the unreported judgment of this Court delivered on 3rd March, 2014 in ITAT No.100 of 2013 with G.A.No.1333 of 2013 (Commissioner of Income Tax, Kolkata-IV, Kolkata –Vs.- M/S.Akzo Nobel India Ltd.).In view of the submission made by Mr.Khaitan and considering the judgments cited, , 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 Appellant/Revenue to present the appeal before the jurisdictional High Court exercising jurisdiction over the Tribunal, which had passed the order appealed against within 8 (eight) weeks from the date of having a photostat certified copy of this order, as prayed for by Bandopadhyay, learned advocate for the appellant.
The learned advocate on record for the appellant may take back the cause papers from the Registrar, Original Side of this Court and present the same before the appropriate Court.
The application and the appeal are thus disposed of.
(SOUMITRA PAL, J.) (DEBANGSU BASAK, J.) km AR(CR)