THE PRINCIPAL COMMISSIONER OF INCOME TAX , FARIDABAD vs. M/S FCC CLUTCH INDIA PVT LTD

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ITA/167/2022HC Punjab & HaryanaPHHC01069266202224 April 2023Author: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana did not decide the merits of the appeal. The respondent raised a preliminary objection regarding the jurisdiction of the High Court to entertain the appeal, citing the Supreme Court's judgment in Principal Commissioner of Income Tax vs. ABC Papers Ltd. This judgment clarified the territorial jurisdiction for filing appeals under Section 260A of the Income Tax Act, 1961. The appellant's counsel conceded that they could not dispute the jurisdictional issue. Consequently, the appellant sought permission to withdraw the appeal with liberty to file it before the competent jurisdiction. The Court granted this request and dismissed the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Faridabad, under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal, Delhi Bench ‘B', dated 30.07.2021. The assessment year in question was 2009-2010. The impugned assessment order, dated 31.01.2013, was passed by the Assessing Officer at Delhi. The respondent, M/s FCC Clutch India Pvt. Ltd., contended that the Punjab and Haryana High Court lacked jurisdiction to entertain the appeal, citing the Supreme Court's judgment in Principal Commissioner of Income Tax vs. ABC Papers Ltd. The appellant's counsel could not dispute this fact and sought permission to withdraw the appeal.

What were the issues?

1. Whether this High Court has the jurisdiction to entertain the appeal filed under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal, when the assessment order was passed by an Assessing Officer at Delhi, and the relevant assessment year is 2009-2010. Assessee's Contention: The respondent argued that the Punjab and Haryana High Court does not have jurisdiction to entertain the appeal, relying on the Supreme Court's decision in Principal Commissioner of Income Tax vs. ABC Papers Ltd. (2022) 447 ITR 1 SC. Revenue's Contention: The appellant's counsel was unable to dispute the jurisdictional objection raised by the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2023:PHHC:058891-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 167 of 2022

237-2

Date of decision: 24.04.2023

PRINCIPAL COMMISSIONERE OF INCOME TAX, FARIDABAD …. Appellant

Versus M/S FCC CLUTCH INDIA PVT. LTD.

…. Respondent

CORAM: HON’BLE MS. JUSTICE RITU BAHRI

HON’BLE MRS. JUSTICE MANISHA BATRA

Present :

****

RITU BAHRI, J. (oral)

This appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Delhi Bench ‘B’ dated 30.07.2021 passed in ITA No.3667/Del/2019 for the assessment year 2009-2010. Learned counsel for the respondent submits that in the present case, the impugned assessment order dated 31.01.2013 (Annexure A-1) has been passed by the Jyoti-IV

Whether speaking/reasoned: Yes/No.

Whether reportable : Yes/No JYOTI 2023.04.29 15:51 I attest to the accuracy and integrity of this order/judgment

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