Court held that ; The time limit for filing an appeal to the High Court begins from the date of receipt of the order by the officer entitled to file the appeal. The fact that the ITAT may have dispatched the order earlier is not relevant. The fact that the officer may be aware of the ITAT’s order owing to collateral proceedings is also not relevant. The appeal was not barred by limitation .The matter was directed to fixed along with connected matters for admsson . ( ITA No. 30 of 2011, dt. 17.05.2018) ( AY.1997 -98)
DIT (IT) v. Hyundai Heavy Industries Co. Ltd( 2018) 407 ITR 129/ 167 DTR 481 /256 Taxman 147 / 303 CTR 420 (Uttrakhand)(HC), www.itatonline.org Edtoral: SLP of assessee is dismissed, Hyundai Heavy Industries Co. Ltd ( 2019) 263 Taxman 119 (SC)
S. 260A: Appeal – High Court -Limitation-The time limit for filing an appeal to the High Court begins from the date of receipt of the order by the officer entitled to file the appeal. The fact that the ITAT may have dispatched the order earlier is not relevant. The fact that the officer may be aware of the ITAT’s order owing to collateral proceedings is also not relevant. The appeal was not barred by limitation .[ S.2(16), 254(1),260A(2)(a) ]