Karnataka High Court
The Pr Commissioner Of Income Tax vs Sical Logistics Ltd on 11 November, 2024
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NC: 2024:KHC:45472-DB
ITA No. 245 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 11TH DAY OF NOVEMBER, 2024
PRESENT
THE HON'BLE MR JUSTICE V KAMESWAR RAO
AND
THE HON'BLE MR JUSTICE S RACHAIAH
INCOME TAX APPEAL NO. 245 OF 2024
BETWEEN:
1. THE PR. COMMISSIONER OF INCOME TAX,
CENTRAL,
3RD FLOOR, C.R. BUILDING,
QUEENS ROAD,
BENGALURU - 560 001.
2. THE DEPUTY COMMISSIONER
OF INCOME TAX,
COMPANY CIRCLE-6(3),
CHENNAI - 600 034,
PRESENT ADDRESS,
THE DEPUTY COMMISSIONER
OF INCOME TAX,
Digitally
signed by K G 3RD FLOOR, C.R. BUILDING,
RENUKAMBA QUEENS ROAD, BENGALURU - 560 001.
Location: High ...APPELLANTS
Court of (BY SRI. DILIP, ADVOCATE FOR
Karnataka
SRI. Y.V.RAVIRAJ, ADVOCATE)
AND:
SICAL LOGISTICS LTD.,
73, ARMENIAN STREET,
CHENNAI - 600 001.
PAN-AAACS3789B.
REP. BY ITS MANAGING DIRECTOR.
...RESPONDENT
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NC: 2024:KHC:45472-DB
ITA No. 245 of 2024
THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX
ACT 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE
THE ORDERS PASSED BY THE INCOME-TAX APPELLATE
TRIBUNAL BENGALURU IN ITA NO. 212/CHNY/2019 DATED
10.05.2024 FOR ASSESSMENT YEAR 2010-2011 ANNEXURE-A
AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER
CONFIRMING THE ORDER PASSED BY THE DEPUTY
COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-6 (3),
BENGALURU, ETC.
THIS APPEAL, COMING ON FOR ORDERS, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE V KAMESWAR RAO
AND
HON'BLE MR JUSTICE S RACHAIAH
ORAL JUDGMENT
(PER: HON'BLE MR JUSTICE V KAMESWAR RAO)
The challenge in this appeal is to an order dated
10.05.2024 in ITA No.212/CHNY/2019 passed by the Income
Tax Appellate Tribunal, Chennai.
2. The Registry has taken an objection on the
maintainability of the present appeal.
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3. Our attention has been drawn to the judgment of
the Hon'ble Supreme Court in the case of the Principal
Commissioner of Income Tax vs. ABC Papers Ltd.,
[(2022) 447 ITR 1 (SC)], where in Paragraph No.33 the
Supreme Court held as under:
"33. In conclusion, we hold that appeals
against every decision of the ITAT Shall lie
only before the High Court within whose
jurisdiction the Assessing Officer who
passed the assessment order is situated.
Even if the case or cases of an assessee
are transferred in exercise of power under
section 127 of the Act, the High Court
within whose jurisdiction the Assessing
Officer has passed the order, shall continue
to exercise the jurisdiction of appeal. This
principle is applicable even if the transfer is
under section 127 for the same
assessment year(s)".
4. Noting the aforesaid position of law, the appeal in
question is not maintainable in this Court and accordingly,
the appeal is dismissed.
5. The appellant shall be at liberty to file an appeal
before the Jurisdictional High Court, within an outer limit of
eight weeks from today.
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6. It is made clear that, the time spent by the
appellant for prosecuting the appeal before this Court from
the date of filing of the appeal i.e., 26.09.2024, till the date
of filing of the appeal before the Jurisdictional High Court
(within eight weeks) shall be excluded for the purpose of
limitation.
Sd/-
(V KAMESWAR RAO)
JUDGE
Sd/-
(S RACHAIAH)
JUDGE
SMC
