PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. RAJESH KUMAR JAIN

Order 04/02/2023 This appeal has been filed by the appellant aggrieved against the order dated 21.12.2020 (Annex.3) passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur (‘ITAT’). On 01.11.2022, a Coordinate Bench of this Court required the counsel for the appellant to satisfy the Court as to why the appeal has been entertained by the ITAT, though the order was passed by the Commissioner of Income Tax (Appeals), Vijaywada. Learned counsel for the appellant made submissions that the President, Income Tax Appellate Tribunal, Mumbai by his order dated 08.09.2019 exercising powers under Rule 4 of the Income Tax Appellate Tribunal Rules, 1963 had transferred the appeal filed before the ITAT, Visakhapatnam Bench to Bench at Jodhpur and (Uploaded on 04/02/2023 at 05:18:05 PM) (Downloaded on 28/10/2026 at 12:02:37 AM) [2023/RJJD/003991] (2 of 3) [ITA-11/2021] therefore, the appeal came to be decided by the ITAT, Jodhpur Bench, Jodhpur. However, from the said submissions another question arises as to whether the present appeal would be maintainable before this Court. Hon’ble the Supreme Court in Pr. Commissioner of Income Tax-I, Chandigarh vs. M/s ABC Papers Ltd. : (2022) 9 SCC 1 while dealing with the said aspect of the matter regarding maintainability of the appeal under Section 260A of the Income Tax Act, 1961 against the judgment of Income Tax Appellate Tribunals came to the following conclusion:

“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).” In view of decision of Hon’ble the Supreme Court holding that appeals against every decision of ITAT/s shall lie only before the High Court, within whose jurisdiction the Assessing Officer, who passed the assessment order, is situated. In the present case, the order of assessment dated 29.03.2016 (Annex.1) has been passed by the Deputy Commissioner of Income Tax, Vijaywada, and therefore, the appeal would be maintainable before the Andhra Pradesh High Court. (Uploaded on 04/02/2023 at 05:18:05 PM) (Downloaded on 28/10/2026 at 12:02:37 AM) [2023/RJJD/003991] (3 of 3) [ITA-11/2021] Consequently, the memo of appeal alongwith enclosures is ordered to be returned to the appellant on appellant filing an authenticated copy of entire paper book with the Registry. For statistical purposes, the instant appeal (DB Income Tax Appeal No. 11/2021) stands disposed of. (YOGENDRA KUMAR PUROHIT),J (ARUN BHANSALI),J 13-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 04/02/2023 at 05:18:05 PM) (Downloaded on 28/10/2026 at 12:02:37 AM)