ASL CAPITAL HOLDINGS PVT. LTD.,CHENNAI vs. ITO, CORPORATE CIRCLE-1(1), CHENNAI

At the time of hearing, ld. DR. Ms. R. Anitha, Addl. CIT for the Revenue pointed out that the assessment order has been passed by the Deputy Commissioner of Income Tax, Central Circle 2(1), Mumbai, therefore the present appeal required to be heard by the Income Tax Appellate Tribunal at Mumbai. She further pointed out that the impugned order has been passed by the Commissioner of Income Tax (Appeals), Mumbai-48 in order No.ITBA/APL/S/250/2024-25/1073392403(1) dated 18.02.2025. Hence, she submitted that the juri iction of this appeal lies in Income Tax Appellate Tribunal, Mumbai Bench since the assessment order was passed in Mumbai. 3. None appeared for the assessee despite service of notice. 4. We have heard ld. counsel for the revenue. We find that the very question fell for consideration before the Hon’ble Supreme Court in the case of PCIT-I, Chandigarh v. ABC Papers Ltd. (2022) 9 SCC 1. Therein, the Hon’ble Supreme Court has held that the appellate juri iction of the High Court under Section 260A is exercisable by the High court within whose territorial juri iction the assessing officer is located. The Court has held as follows: “45. In conclusion, we hold that appeals against every decision of ITAT shall lie only before the High Court within whose juri iction 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 juri iction the assessing officer has passed the order, shall continue to exercise the juri iction of appeal. This principle is applicable even if the transfer is under Section 127 for the same assessment year(s).” M/s. ASL Capital Holdings Pvt. Ltd

In the light of above authoritative judgment of the Hon’ble Supreme Court referred supra, we accept the plea of the Departmental Representative, the appeal stands dismissed as withdrawn with a liberty to the revenue to file this appeal before the appropriate forum i.e; Income Tax Appellate Tribunal at Mumbai within 10 weeks from the receipt of this order. 6. In result, appeal of the revenue is dismissed as withdrawn in terms above. Order pronounced in the open court on 26th day of November, 2025. (एस.आर.रघुनाथा)