The Pr. Commissioner Of Income ... vs Om Prakash Jakhotia
2022 Latest Caselaw 5976 Tel

         THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
                                       AND
          THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY


                        I.T.T.A.No.295 of 2022

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


        Heard Ms. K.Mamata Choudary, learned Standing

Counsel for 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.971/Del./2021 for the assessment year 2012-

2013.


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 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)."

(2022) 9 SCC 1

5. Since I.T.A.No.971/Del./2021 for the assessment

year 2012-2013 arose out of the order passed by the

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.

Miscellaneous applications pending, if any, shall

stand closed. However, there shall be no order as to costs.

______________________________________ UJJAL BHUYAN, CJ

______________________________________ C.V.BHASKAR REDDY, J 17.11.2022 vs