CIT vs. AAR BEE INDUSTRIES

ITA - 149 / 2012HC Delhi02 July 201313 pages
For Petitioner: NP SAHNI
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court held that the jurisdiction for hearing appeals under Section 260-A is determined by the situs of the Assessing Officer at the time the appeal is filed. Since the assessee's case was transferred to Delhi, the Delhi High Court has jurisdiction.

What were the facts?

The revenue appealed against ITAT orders concerning assessment years 2005-06, 2006-07, and 2008-09. The assessee's case was initially assessed in Jammu, but later transferred to Delhi before the appeals were filed.

What were the issues?

The primary issue was determining the territorial jurisdiction of the High Court to hear appeals when the assessee's case was transferred from one jurisdiction to another after the assessment order and ITAT order were passed.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 127

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Cases cited in this judgment(6)Show list

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Cause title — parties, addresses and appearances
ITA No.148/12, 149/12 & 2/13 Page 1 of 13 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 02.07.2013 + ITA Nos. 148/2012, ITA 149/2012 & ITA 2/2013 COMMISSIONER OF INCOME TAX-X … Appellant versus M/S AAR BEE INDUSTRIES … Respondent Advocates who appeared in this case: For the Appellant : Mr N. P. Sahni For the Respondent : Mr C.S. Aggarwal, Sr Advocate with Mr Prakash Kumar, Ms Pushpa Sharma CORAM:- HON’BLE MR JUSTICE BADAR DURREZ AHMED, THE ACTING CHIEF JUSTICE HON’BLE MR JUSTICE R.V. EASWAR

JUDGMENT BADAR DURREZ AHMED, ACJ

1.

These appeals (ITA No.149/2012, 148/2012 and 2/2013) relate to the assessment years 2005-06, 2006-07 and 2008-09, respectively. The first two appeals arise out of the common order dated 24.06.2011 passed by the Income-tax Appellate Tribunal, Amritsar Bench, in ITA Nos.179- 180/Asr/2011, respectively. The third appeal (ITA 2/2013) arises out of the order dated 27.07.2012 passed by the said Tribunal in ITA No.343/Asr/2011. All the three appeals have been preferred by the revenue. In the first two appeals pertaining to the assessment years 2005- 06 and 2006-07, condonation of delay applications have been filed. 2013:DHC:3043-DB

ITA No.148/12, 14

The order continues below.

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