TaxTMI 
TaxTMI 
2021 (12) TMI 785
X X X X Extracts X X X X
X X X X Extracts X X X X
....NAM AND THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Mr. Tilak Mitra, Adv. Mr. Manabendra Nath Bandyopadhyay, Adv. ... for the appellant in ITAT 196 of 2019 & ITAT 125 of 2021 Mr. S. N. Dutta, Adv. ... for the appellant in ITAT 196 of 2019 & ITAT 126 of 2021 Mr. P.K. Bhowmick, Adv. Mr. Asok Bhowmick, Adv. ... for the appellant in ITAT 131 of 2021 Mr. Ganesh N. Jajodia, Adv. Mr. Aniket Deepak Agarwal, Adv. Ms. Nitu Singh, Adv. R Mr. Anirudhya Dutta, Adv. ... for the respondent/assessee ORDER The Court : These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the orders passed by the Income Tax Appellate Tribunal "B" Bench, New Delhi. Mr. Aniket Deepak Agarwal, learned Cou....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ith the income tax officials at Delhi. Therefore, it is submitted that his Court can very well entertain these appeals. We have heard learned Counsel appearing for the parties and perused the materials placed on record. Firstly, we need to point out that all these appeals are barred by limitation and the revenue has filed application for condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C. India Limited. In the said case the revenue's refere....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ia Ltd. In the said decision, it was pointed out that Section 260A provides that appeal shall lie to the High Court from an order passed by the Appellate Tribunal. The Appellate Tribunals are located in every State except these cases where an Appellate Tribunal may have been entrusted with the jurisdiction of more than one state. It was further pointed out that the word "High Court" used in Section 260A has to be understood in the light of Section 269 which provides that the "High Court" means in relation to any State, the "High Court" for that State. Thus, in the light of the above stated legal principle, we hold these appeals are not maintainable before this Court as submitted by the learned Counsel appearing for the respondent/assessee ....