ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITAT No. 13 of 2015 G.A. No. 30 of 2015 COMMISSIONER OF INCOME TAX, CENTRAL - II Versus HIMATSINGKA SEIDE LET. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 24th February, 2015. Ms.A.G.Gutgutia, Adv. for appellant Mr. J.P. Khaitan, Senior Advocate, Mr.R.K.Jain, Adv Mr.A. Banerjee and Mr. A.Chakraborty, Adv. for Respondent Court : subject matter of challenge in this appeal is judgment and order dated 10th January, 2014 passed by Income Tax Appellate Tribunal, Bangalore. revenue has come up in appeal. Mr. Khaitan, learned Senior Advocate appearing for assessee-respondent took preliminary point that this Court has no jurisdiction. He drew our attention to judgment of this Court to which one of us was party wherein this Court held that appeal arising out of order passed by Income Tax Appellate Tribunal located in other State cannot appropriately be taken up by this Court. Mrs. Gutgutia, learned Advocate appearing for appellant submitted that there are some distinguishing features, in that records of case have 2 been transferred to Assessing Officer located within appellate jurisdiction of this Court and, therefore, this Court does have jurisdiction. We have not been impressed by submission made by Mrs. Gutgutia. point has already been decided by us and we do not find any substance in submission which may call for reference to larger Bench. For aforesaid reasons, appeal be returned to appellant for presenting before appropriate Court. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) km Commissioner of Income-tax, Central-II v. Himatsingka Seide Ltd