THE COMMISSIONER OF INCOME TAX CHD. vs. M/S KARMAEGARCHEN TRUST, KANGRA
What did the High Court hold?
The High Court of Punjab and Haryana held that the appeal was not maintainable before it. The reasoning was based on the precedent set by the Supreme Court in Pr. Commissioner of Income Tax-1, Chandigarh vs. M/s. ABC Papers Ltd. The Supreme Court's decision established that the territorial jurisdiction for filing an appeal lies with the High Court of the state where the assessing officer who passed the order is situated. Since the assessment order was passed by the Joint Commissioner of Income Tax, Palampur, Himachal Pradesh, the jurisdiction would lie with the Himachal Pradesh High Court. Consequently, the appeal filed before the Punjab and Haryana High Court was dismissed as withdrawn, with liberty granted to the appellant to file the appeal before the competent court.
What were the facts?
The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh against an order of the Income Tax Tribunal dated 02.11.2021 for the assessment year 2011-12. The respondent is M/s. KarmaeGarchen Trust. The assessment order under challenge was passed by the Joint Commissioner of Income Tax, Palampur, Himachal Pradesh. The appeal was heard by the High Court of Punjab and Haryana at Chandigarh.
What were the issues?
1. Whether the appeal filed before the High Court of Punjab and Haryana is maintainable, given that the assessment order was passed by an authority in Palampur, Himachal Pradesh. This issue turns on the territorial jurisdiction for filing appeals. The appellant (Revenue) argued that the appeal is not maintainable before the Punjab and Haryana High Court, citing the Supreme Court's decision in SLP (C) No. 23352 of 2019, Pr. Commissioner of Income Tax-1, Chandigarh vs. M/s. ABC Papers Ltd., which held that jurisdiction lies with the High Court where the assessing authority is located. The respondent (Assessee) did not record any arguments.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH 106 2023:PHHC:149280-DB ITA-223-2022 Date of Decision: 23.11.2023 The Commissioner of Income Tax (Exemptions), Chandigarh .....Appellant(s) Versus M/s. KarmaeGarchen Trust ...Respondent(s) CORAM: HON'BLE MR. JUSTICE G.S.SANDHAWALIA HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Varun Issar, Jr. Standing Counsel, for the appellant. G.S.SANDHAWALIA, J. (Oral) 1. Counsel for the appellant, at the outset, submits that the present appeal filed against the order of the Income Tax Tribunal dated 02.11.2021 (Annexure P-3) for the assessment year 2011-12 will not be maintainable in view of the law laid down by the Apex Court in SLP (C) No. 23352 of 2019, Pr. Commissioner of Income Tax-1, Chandigarh vs. M/s. ABC Papers Ltd. decided on 18.08.2022 in as much as the assessment order was passed by the Joint Commissioner of Income Tax, Palampur, Himachal Pradesh. Accordingly, he submits that the jurisdiction, thus, would lie with the Himachal Pradesh High Court. 2. Keeping in view the above, the appeal is dismissed as withdrawn with liberty to file appeal before the competent Court.
(G.S. SANDHAWALIA) JUDGE 23.11.2023 (LAPITA BANERJI) shivani JUDGE Whether reasoned/speaking Yes Whether reportable No Shivani Gupta 2023.11.24 14:04 I attest to the accuracy and integrity of this document
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