Pr. Commissioner of Income-tax, Central-1, Mumbai v. Essel Mining and Industries Ltd - 2020-LL-0110-77

Citation	2020-LL-0110-77
Appellant Name	Pr. Commissioner of Income-tax, Central-1, Mumbai
Respondent Name	Essel Mining and Industries Ltd.
Court	HIGH COURT OF BOMBAY
Relevant Act	Income-tax
Date of Order	10/01/2020
Judgment	View Judgment
Keyword Tags	filing of appeal
Bot Summary:	P.C. : The learned Counsel for the Appellant submits that order passed by the Income Tax Appellate Tribunal Kolkata Bench A is challenged in this Appeal and Appeal has to be filed before the Kolkata High Court. He states that earlier when similar circumstance arose where appeal was filed wrongly in this Court, this Court has permitted the papers of the appeal to be returned to the appellant so that it can be filed in the appropriate Court. He has drawn our attention to such a view taken in the case of Principal Commissioner of Income-tax, Pune v. Sungard Solutions(P.) Ltd. - 2019 105 taxmann. The papers of the Appeal be returned to the Appellant. At this stage, the learned Counsel for the Respondent points out that the Income Tax Appellate Tribunal Kolkata Bench A , in a Miscellaneous Application filed for rectification, has recalled the order which is impugned in this Appeal. The learned Counsel for the Appellant states that he will take instructions regarding the same. In any case, since we are returning the papers of the Appeal to the Appellant, it is not necessary for us to comment any further on this issue.

IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1588 OF 2017 Pr. Commissioner of Income Tax, Central-1, Mumbai .. Appellant Vs Essel Mining and Industries Ltd. .. Respondent Mr.Sham Walve, for Appellant. Mr.Atul Jasani, for Respondent. CORAM : NITIN JAMDAR & M.S.KARNIK , JJ. Date : 10 January 2020. P.C. : learned Counsel for Appellant submits that order passed by Income Tax Appellate Tribunal Kolkata Bench is challenged in this Appeal and Appeal has to be filed before Kolkata High Court. He states that earlier when similar circumstance arose where appeal was filed wrongly in this Court, this Court has permitted papers of appeal to be returned to appellant so that it can be filed in appropriate Court. He has drawn our attention to such view taken in case of Principal Commissioner of Income-tax, Pune v. Sungard Solutions (I)(P.) Ltd. - [2019] 105 taxmann. com 67 (Bombay). 2 902 ITXA 1588-2017.doc 2. papers of Appeal be returned to Appellant. 3. At this stage, learned Counsel for Respondent points out that Income Tax Appellate Tribunal Kolkata Bench , in Miscellaneous Application filed for rectification, has recalled order which is impugned in this Appeal. learned Counsel for Appellant states that he will take instructions regarding same. In any case, since we are returning papers of Appeal to Appellant, it is not necessary for us to comment any further on this issue. M.S.KARNIK, J. NITIN JAMDAR, J. Digitally signed by Maria Maria Luiza Luiza Sequeira Date: 2020.01.14 Sequeira 17:41:48 +0530 Pr. Commissioner of Income-tax, Central-1, Mumbai v. Essel Mining and Industries Ltd

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