Appeal Refiling Allowed After Delay: Territorial Jurisdiction Considered

The court condoned the delay in refiling appeals after considering reasons provided, granting permission for withdrawal and subsequent filing before the appropriate court with territorial jurisdiction due to the Assessing Officer's location in Gurugram. The appellant was given eight weeks from the order's receipt date to do so, with instructions to act based on the digitally signed copy of the order.

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Issues:
Delay in refiling the appeals, Territorial jurisdiction of the High Court

Delay in Refiling the Appeals:
Two applications were filed seeking condonation of delay in refiling the appeals. The delay was stated to be 130 days by the appellant. The court, after considering the reasons provided in the applications, condoned the delay and disposed of the applications.

Territorial Jurisdiction of the High Court:
During the hearing, it was pointed out by Mr. Sanjay Kumar, representing the appellant/revenue, that as the Assessing Officer who framed the assessment is situated in Gurugram, the appeals should not lie in the present High Court as per a judgment of the Supreme Court. Consequently, the appellant sought liberty to withdraw the appeals and file them before the Court with the appropriate territorial jurisdiction. The court granted permission for this withdrawal and filing, allowing the appellant eight weeks to do so from the date of receipt of the order. It was specified that the time for filing the appeals would start from the order's copy receipt date. The parties were instructed to act based on the digitally signed copy of the order.

This judgment primarily dealt with the condonation of delay in refiling appeals and the issue of territorial jurisdiction of the High Court based on the location of the Assessing Officer. The court, after considering the delay and reasons provided, allowed the condonation of the delay and disposed of the applications accordingly. Additionally, recognizing the importance of territorial jurisdiction as per the Supreme Court's judgment, the court granted permission for the withdrawal of the appeals and their subsequent filing before the appropriate court with territorial jurisdiction.

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