PR. COMMISSIONER OF INCOME TAX-2 vs. M/S BT GLOBAL COMMUNICATIONS INDIA PRIVATE LIMITED

PDF · subscribers
ITA/565/2019HC DelhiDLHC01027895201917 October 2022Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court held that it has no territorial jurisdiction to hear and decide the present appeal. This decision is based on the Supreme Court's ruling in Pr. Commissioner of Income Tax-1, Chandigarh Vs. ABC Papers Limited, which clearly states 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. The Court clarified that this principle applies even if the assessee's cases were transferred under Section 127 of the Income Tax Act. Consequently, the appeal was disposed of with liberty to the appellant to file the appeal in the appropriate High Court having territorial jurisdiction within twelve weeks. The rights and contentions of all parties were left open.

What were the facts?

The Principal Commissioner of Income Tax-2 (Appellant) filed an appeal before the Delhi High Court challenging an order dated September 12, 2018, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 5354/Mum/2012 for the assessment year 2008-09. The assessee is M/s BT Global Communications India Private Limited (Respondent). It was admitted by the counsel for both parties that the Assessing Officer who passed the original assessment order was based in Mumbai. The appeal was filed before the Delhi High Court.

What were the issues?

1. Whether the Delhi High Court has the territorial jurisdiction to hear the appeal against the ITAT order, given that the Assessing Officer who passed the assessment order is situated in Mumbai? The Appellant (Revenue) contended that the Delhi High Court has jurisdiction. The Respondent (Assessee) did not record any specific arguments on jurisdiction in the provided text, but the High Court's decision implies a challenge or at least a question regarding territorial jurisdiction. The High Court relied on the Supreme Court's decision in Pr. Commissioner of Income Tax-1, Chandigarh Vs. ABC Papers Limited, 2022 SCC OnLine SC 1036, which addresses the territorial jurisdiction for appeals against ITAT orders.

Which sections of the Income-tax Act were involved?

Section 127

AI-generated summary — verify with the full judgment below

$~S-61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 565/2019 PR. COMMISSIONER OF INCOME TAX-2 ..... Appellant Through: Mr.Sanjay Kumar, Sr.Standing Counsel with Ms.Easha Kadian, Advocate. versus M/S BT GLOBAL COMMUNICATIONS INDIA PRIVATE LIMITED ..... Respondent Through: Mr.Ankul Goyal, Advocate. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 17.10.2022 Present appeal has been filed challenging the order dated 12th September, 2018 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.5354/Mum/2012 for the assessment year 2008-09. Learned counsel for the parties admit that the Assessing Officer who had passed the assessment order is based in Mumbai. The Supreme Court in the case of Pr.Commissioner of Income Tax-1, 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, This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/06/2026 at 01:35:19

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 appeal. Accordingly, the present appeal is disposed of with liberty to the appellant to file the present appeal 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 OCTOBER 17, 2022 TS This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/06/2026 at 01:35:19

More judgments on Section 127

All 1,067 judgments and leading authorities on Section 127 →

Recent GST High Court judgments

Search GST case law →