PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2 vs. M/S PARAS BUILD CALL PVT. LTD.

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 393/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2 ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advocates. versus M/S PARAS BUILD CALL PVT. LTD. ..... Respondent Through: Mr.Salil Aggarwal, Sr.Advocate with Mr.Madhur Aggarwal and Mr.Mahir Aggarwal, Advocates. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 12.10.2022 Present Income Tax Appeal has been filed challenging the order dated 3rd August, 2021 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.1449/Del./2014 for the Assessment Year 2007-08. Learned counsel for the parties admit that the Assessing Officer, who had passed the Assessment Order dated 31st December, 2009, is based in Gurgaon, Haryana. The Supreme Court in the case of Pr. Commissioner of Income Tax – I, Chandigarh vs. ABC Papers Limited, 2022 SCC OnLine SC 1036 has held as under:- 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 27/03/2026 at 14:31:03

“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 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 12, 2022 KA 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 27/03/2026 at 14:31:03