The Pr. Commissioner Of Income ... vs Om Prakash Jakhotia
2022 Latest Caselaw 6373 Tel

    THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN

                                 AND

     THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY

                     I.T.T.A.No.314 OF 2022


JUDGMENT: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)


        Heard Ms. K.Mamata Choudary, learned Standing

Counsel, Income Tax Department appearing for the appellant.


        2.    Revenue is in appeal before us. This appeal has

been preferred under Section 260A of the Income Tax Act,

1961 (briefly, 'the Act' hereinafter) against the order dated

21.02.2022 passed by the Income Tax Appellate Tribunal,

Delhi        Bench     "E",      New       Delhi      (Tribunal)   in

I.T.A.No.970/Del./2021 for the assessment year 2011-2012.


        3.    Learned Standing Counsel submits that assessing

officer in this case is situated at Hyderabad.           However, the

case was centralised at Delhi under Section 127 of the Act,

whereafter the matter proceeded to the Tribunal. Though the

assessment jurisdiction of the respondent/assessee has been

transferred back to the assessing officer at Hyderabad, the 2 HCJ & CVBRJ I.T.T.A.No.314 of 2022

related appeal before the Tribunal arose out of the order

passed by the assessing officer at Delhi following

centralisation of cases at Delhi.

4. In Principal Commissioner of Income Tax-I,

Chandigarh v. ABC Papers Limited1, paragraph 45,

Supreme Court has held that appeals against every decision

of the Tribunal shall lie only before the High Court within

whose jurisdiction the assessing officer who passed the

assessment order is situated. Paragraph 45 reads as under:

"45. In conclusion, we hold that appeals against every decision of 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)."

5. Since I.T.A.No.970/Del./2021 for the assessment

year 2011-2012 arose out of the order passed by the

1 (2022) 9 SCC 1 3 HCJ & CVBRJ I.T.T.A.No.314 of 2022

assessing officer at New Delhi, being Assistant Commissioner

of Income Tax, Central Circle - 26, New Delhi, the appeal

under Section 260A of the Act against the order of the

Tribunal dated 21.02.2022 would lie before the Delhi High

Court.

6. We grant liberty to the appellant to file the appeal

before the Delhi High Court.

7. Subject to the liberty granted above, the appeal is

disposed of. However, there shall be no order as to costs.

8. Miscellaneous applications pending, if any, shall

stand closed.

___________________________ UJJAL BHUYAN, CJ

___________________________ C.V.BHASKAR REDDY, J

Date: 02.12.2022 KL