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

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ITA/196/2022HC Punjab & HaryanaPHHC01069922202224 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 appeal. The respondent raised a preliminary objection regarding the jurisdiction of the High Court of Punjab and Haryana to entertain the appeal, citing the Supreme Court's decision in Principal Commissioner of Income Tax vs. ABC Papers Ltd. The Supreme Court held that the jurisdiction to entertain an appeal under Section 260A lies with the High Court within whose territorial jurisdiction the Assessing Officer who passed the assessment order is situated. Since the assessment order was passed by the Assessing Officer at Delhi, the High Court of Punjab and Haryana was not the competent court. The appellant's counsel conceded this point and sought permission to withdraw the appeal to file it before the appropriate jurisdiction. Therefore, the appeal was dismissed as withdrawn.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 2014-15. The respondent, M/s FCC Clutch India Pvt. Ltd., contended that the Assessing Officer passed the impugned assessment order dated 20.12.2016 at Delhi. Consequently, the respondent argued that the High Court of Punjab and Haryana 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 fact.

What were the issues?

1. Whether the High Court of Punjab and Haryana has the jurisdiction to entertain an appeal under Section 260A of the Income Tax Act, 1961, when the assessment order was passed by the Assessing Officer at Delhi, in light of the Supreme Court's decision in Principal Commissioner of Income Tax vs. ABC Papers Ltd. (2022) 447 ITR 1 SC? Assessee's contention: The respondent (assessee) argued that the High Court lacks jurisdiction as the assessment order was passed by the Assessing Officer at Delhi, relying on the Supreme Court's judgment in Principal Commissioner of Income Tax vs. ABC Papers Ltd. Revenue's contention: The appellant (revenue) did not dispute the assessee's contention regarding jurisdiction.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2023:PHHC:058909-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

237-5

ITA No.196 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.1503/Del/2019 for the assessment year 2014-15.

Learned counsel for the respondent submits that in the present case, the impugned assessment order dated 20.12.2016 (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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