CIT-7 Vs. ODEON BUILDERS PVT. LTD

JUDGEMENT

(1.) Introduction -

(2.) The question assumes significance in light of the stand of the Revenue that unless the 'jurisdictional' CIT receives a certified copy of the order of the Income Tax Appellate Tribunal (ITAT), the limitation of 120 days within which an appeal has to be filed does not commence. It requires to be clarified at the outset that the expressions 'Revenue' and 'Department' are used interchangeably throughout the judgment. Both expressions refer to the Income Tax Department.

(3.) In I.T.A. Nos. 755 and 756 of 2015 are appeals by the Revenue, through the Principal CIT Delhi-IV under Sec. 260-A of the Act against a common order dated 29th Oct., 2014 passed by the ITAT in a large batch of 115 appeals. Both appeals were first filed on 25th Aug., 2015. Para 8 of both memoranda of appeal state that the impugned order of the ITAT "was received in the office of the Appellant on 28th April, 2015". Enclosed with both the appeals was only a typed copy of the impugned order of the ITAT. The Revenue proceeded to compute limitation on that basis and claimed, therefore, that the appeal was filed within time on 25th Aug., 2015.