COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. POSCO ENGINEERING AND CONSTRUCTION COMPANY

2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 55570/2022 in ITA 552/2022 CM APPL. 55572/2022 in ITA 553/2022

1 According to the appellant, there is delay of 130 days.

For the reasons given in the applications, the delay in refiling the appeals is condoned.

The applications are disposed of. ITA 552/2022 & connected appeal

Mr Sanjay Kumar, who appears on behalf of the appellant/revenue, says that since the Assessing Officer who framed the assessment is located in Gurugram, in terms of paragraph 38 of the judgment of the Supreme Court rendered in Commissioner of Income Tax v. ABC Papers Ltd. 2022 SCC OnLine SC 1036, the instant appeals will not lie in the present High Court.

1 Accordingly, liberty is sought to withdraw the appeals and file the same before the Court which would have territorial juri iction in the matter.

2 Leave in that behalf is granted.

3 The appellant/revenue is given eight weeks to file the appeals.

4 The time to file the appeals will commence from the date of receipt of a copy of the order.

Parties will act based on the digitally signed copy of the order.