LG ELECTRONICS INDIA PVT LTD vs. ADDITIONAL COMMISSIONER OF INCOME TAX,

$~A-44 & 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1470/2018 LG ELECTRONICS INDIA PVT LTD ..... Appellant Mr.Aditya Vohra, Advocate. versus ADDITIONAL COMMISSIONER OF INCOME TAX, ..... Respondent Mr.A.Renganath, Advocate for Mr.Ajit Sharma, Sr.Standing Counsel. + ITA 1471/2018 LG ELECTRONICS INDIA PVT LTD ..... Appellant Mr.Aditya Vohra, Advocate. versus ADDITIONAL COMMISSIONER OF INCOME TAX ..... Respondent Mr.A.Renganath, Advocate for Mr.Ajit Sharma, Sr.Standing Counsel. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 01.11.2022 Learned counsel for the appellant admits that the Assessing Officer who had passed the assessment orders is based in Noida. Recently, the Supreme Court in Pr. Commissioner of Income Tax – I, Chandigarh vs. ABC Papers Limited, 2022 SCC OnLine SC 1036 has

held as under:- “38. 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).” Consequently, this Court has no territorial jurisdiction to hear and decide the present appeals. Accordingly, the present appeals are disposed of with liberty to the appellant to file the present appeals in a Court having territorial jurisdiction within twelve weeks. This Court clarifies that the rights and contentions of all the parties are left open. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 1, 2022 TS