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

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ITA/185/2022HC Punjab & HaryanaPHHC01069263202224 April 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal did not decide on the merits of the case. The respondent raised a preliminary objection regarding the jurisdiction of the Punjab and Haryana High Court to hear the appeal, citing the Supreme Court's judgment in Principal Commissioner of Income Tax vs. ABC Papers Ltd. This judgment establishes that appeals under Section 260A lie before the High Court within whose territorial jurisdiction the Assessing Officer who passed the order is situated. Since the assessment order was passed by an Assessing Officer at Delhi, the appeal should have been filed before the Delhi High Court. The appellant's counsel conceded this point and sought permission to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn, with liberty granted to the appellant to file it before the competent jurisdiction.

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 2013-14. The assessment order, dated 23.12.2016, 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 jurisdictional issue and sought permission to withdraw the appeal to file it before the competent court.

What were the issues?

1. Whether this High Court has the jurisdiction to entertain the present appeal filed under Section 260A of the Income Tax Act, 1961, given that the assessment order was passed by the Assessing Officer at Delhi? Assessee's Contention: The respondent argued that the High Court has no 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:058907-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

237-4

ITA No.185 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.442/Del/2019 for the assessment year 2013-14.

Learned counsel for the respondent submits that in the present case, the impugned assessment order dated 23.12.2016 (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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