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

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ITA/169/2022HC Punjab & HaryanaPHHC01070151202224 April 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana held that it did not have the jurisdiction to entertain the appeal. This finding was based on the submission made by the respondent's counsel, which was not disputed by the appellant's counsel. The respondent relied on the Supreme Court's judgment in Principal Commissioner of Income Tax vs. ABC Papers Ltd. (2022) 447 ITR 1 SC, which clarified the jurisdiction for filing appeals under Section 260A. The reasoning was that the assessment order was passed by an Assessing Officer in Delhi, and therefore, the appeal should lie before the Delhi High Court. Consequently, the appellant sought permission to withdraw the appeal with liberty to file it before the competent jurisdiction. The appeal was dismissed as withdrawn.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, challenging an order of the Income Tax Appellate Tribunal, Delhi Bench ‘B', dated 30.07.2021, pertaining to assessment year 2012-13. The assessment order, dated 23.03.2016, 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 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, when the assessment order was passed by the Assessing Officer at Delhi? (Question of law and jurisdiction) The assessee argued that the present High Court lacks 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. The assessee contended that the assessment order was passed by the Assessing Officer at Delhi, making the Delhi High Court the competent jurisdiction. The revenue did not dispute this fact.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2023:PHHC:058897-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

237-3

ITA No.169 of 2022 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.1502/Del/2019 for the assessment year 2012-13.

Learned counsel for the respondent submits that in the present case, the impugned assessment order dated 23.03.2016 (Annexure A-1) has been passed by the Assessing Officer at Delhi and this Court has no jurisdiction to entertain this appeal as per the judgment passed by the Supreme Court in case titled as Principal Commissioner of Income Tax vs. ABC Papers Ltd., (2022) 447 ITR 1 SC.

Learned counsel for the appellant is not able to dispute this fact and she seeks permission to withdraw this appeal with liberty to file the appeal before the competent jurisdiction, in accordance with law.

Dismissed as withdrawn. (RITU BAHRI) JUDGE

(MANISHA BATRA) 24.04.2023

JUDGE 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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