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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI AVDHESH KUMAR MISHRA
Assessment Year: 1999-2000 With Assessment Year: 2000-01 Vs. DCIT, M/s. Sahara India Commercial Corporation Central Circle-01, (earlier known as M/s. New Delhi Sahara India Mutual Benefit Company Ltd.), 2A Sahara India Sadan, Shakespeare Sarani, Kolkata PAN: AADCS6118F (Appellant) (Respondent) Assessee by Sh. Sanjeev Kumar Gupta, Adv. Sh. Sarvesh Kr. Srivastava, AR Department by Sh. Sanjeev Kaushal, CIT(DR) Date of hearing 15.01.2025 Date of pronouncement 29.01.2025 ORDER
PER SATBEER SINGH GODARA, JM
The instant batch of twenty cases pertains to the single assessee herein, namely, Sahara India Commercial Corporation Ltd. (earlier known as M/s. Sahara India Mutual Benefit Company Ltd.). All other relevant details thereof read as under:
2 | P a g e Sl. No. Appeal No. Appellant Respondent Order Appealed Assessment against order dated 1-2 2734/Del/2 DCIT, Central M/s. Sahara India CIT(A)-I, New Delhi’s 01.01.2003 014 with Circle-6, New Commercial order dated framed by C.O. No. Delhi Corporation 12.02.2014 passed in DCIT, Central 47/Del/201 Limited case no. 716/09-10 Circle-I, 5 for AY: involving proceedings Lucknow 1991-92 under Section 143(3)/148 r.w.s. 254 of the Act. 3-4 41/Lkw/20 DCIT, Central M/s. Sahara India CIT(A)-III, Lucknow’s 29.03.2001 02 with C.O. Circler-I, Commercial order dated framed by No.24/Lkw/ Lucknow Corporation Ltd. 30.10.2001 passed in DCIT, Central 2005 for AY: case no. 85/44/CC- Circle-I, 1994-95 I/LKO/2001-02 Lucknow involving proceedings under Section 144/251 of the Act. 5-6 705/Lkw/2 DCIT, Central M/s. Sahara India CIT(A)-III, Lucknow’s 26.02.2002 002 with Circle-1, Commercial order dated framed by C.O. Lucknow Corporation Ltd. 10.05.2002 passed in DCIT, Central No.69/Lkw/ case no. 1/CC- Circle-I, 2005 for AY: I/Lko/2002 involving Lucknow 1995-96 proceedings under Sections 144/251/263 of the Act. 7-8 595/Alld/1 DCIT, Central M/s. Sahara India CIT(A), Lucknow’s 20.03.1998 999 With Circle-1, Commercial order dated framed by C.O. No. Lucknow Corporation Ltd. 20.04.1998 passed in ACIT, Central 29/Alld/19 case no. 19/CC- Circle-I, 99 for I/400/1998-99 Lucknow AY:2005-06 involving proceedings under Section 144 of the Act. 9-10 706/Lkw/2 DCIT, Central M/s/ Sahara India CIT(A), Lucknow’s 26.02.2002 002 with Circle-1, Commercial order dated framed by C.O. No. Lucknow Corporation Ltd. 10.05.2002 passed in DCIT, Central 139/Lkw/2 case no. 2/CC- Circle-I, 004 for AY: 1/Lko/2002-03 Lucknow 1996-97 involving proceedings under Section 144/251 of the Act. 11-12 132/Lkw/2 DCIT, Central Sahara India CIT(A), Lucknow’s 02.05.2000 000 with Circle-1, Commercial order dated framed by C.O. No. Lucknow Corporation Ltd. 07.06.2000 passed in ACIT, Central 5/Lkw/200 case no. 52/CC- Circle-I, 2 for AY: 1/Lko/1999-2000 Lucknow 1996-97 involving proceedings under Section 144 of the Act. 13-14 102/Lkw/2 DCIT, Central Sahara India CIT(A), Lucknow’s 23.04.1999 000 with Circle-1, Commercial order dated framed by C.O. No. Lucknow Corporation Ltd. 02.05.2022 passed in ACIT, Central 103/Lkw/2 case no. 52/CC- Circle-I, 004 for AY: 1/Lko/1999-2000 Lucknow 1996-97 involving proceedings 3 | P a g e under Section 144 of the Act. 15 1306/Kol/2 DCIT, Circle-8, Sahara India CIT(A)-I, New Delhi’s 28.03.2002 007 for AY: Kolkata Commercial order dated framed by 1999-2000 Corporation Ltd. 06.02.2007 passed in DCIT, Central case no. 98/06-07 Circle-I, involving proceedings Lucknow under Section 143(3) of the Act. 16-17 1511/Kol/2 DCIT, Circle-8, Sahara India CIT(A)-I, New Delhi’s 20.03.2003 008 with Kolkata Commercial order dated framed by C.O. No. Corporation Ltd. 28.05.2008 passed in DCIT, Central 108/Kol/20 case no. 225/06-07 Circle-I, 08 for AY: involving proceedings Lucknow 2000-01 under Section 143(3) of the Act. 18. 303/Lkw/2 Sahara India DCIT, Central CIT(A)-II, Lucknow’s 13.11.2000 001 for AY: Commercial Circle-1, Lucknow order dated framed by 1996-97 Corporation 13.03.2001 passed in DCIT, Central Ltd. case no. 34/CC- Circle-I, I/Lko/2000-01 Lucknow involving proceedings under Section 144/251 of the Act. 19. 1831/Del/2 Sahara India DCIT, Central CIT(A)-I, New Delhi’s 28.03.2002 007 for AY: Commercial Circle-VI, New order dated framed by 1999-2000 Corporation Delhi 06.02.2007 passed in DCIT, Central Ltd. case no. 98/06-07 Circle-I, involving proceedings Lucknow under Section 143(3) of the Act. 20. 2564/Del/2 Sahara India ACIT, Central CIT(A)-I, New Delhi’s 20.03.2003 008 for AY: Commercial Circle-VI, New order dated framed by 2000-01 Corporation Delhi 28.05.2008 passed in DCIT, Central Ltd. case no. 225/06-07 Circle-I, involving proceedings Lucknow under Section 143(3) of the Act.
2. Heard both the parties at length on the limited issue of territorial jurisdiction of the Delhi benches of the Income Tax Appellate Tribunal. Case files perused.
We notice at the outset during the course of hearing that in none of the instant appeals/cross appeals/cross -objections, as the case may be, the “situs” of the learned Assessing Authorities is 4 | P a g e situated within the territorial jurisdiction of the Delhi benches of the Income Tax Appellate Tribunal as the assessments herein had either been framed at Lucknow, as tabulated hereinabove.
That being the clinching factual position emerging from the case files, we note that the earlier learned coordinate bench has already dismissed the identical cases of group entity(ies), namely, “M/s. Sahara India Commercial Corporation Ltd.” as follows: “ITA No.1071/Del/2014 Assessment Year: 2005-06 With Assessment Year: 2006-07 Vs. Dy. Commissioner of Income Tax, M/s. Sahara India Commercial Corporation Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 PAN :AADCS6118F (Appellant) (Respondent) With Assessment Year: 2005-06 With ITA No. 1161/Del/2016 Assessment Year: 2005-06 With ITA No. 255/Del/2017 Assessment Year: 2006-07 With ITA No.3329/Del/2014 Assessment Year: 2006-07 Vs. M/s. Sahara India Commercial Dy. Commissioner of Income Tax, Central Circle-6, Corporation Ltd., New Delhi Sahara India Sadan, 2A Shakespeare Sarani, Kolkata-700071 PAN :AADCS6118F
(Appellant) (Respondent)
Assessee by Sh. Ajay Vohra, Sr. Advocate Sh. Saksham Singhal, Advocate Sh. Shivam Gupta, CA Department by Mr. Javed Akhtar, CIT(DR) Date of hearing 21.11.2024 Date of pronouncement 26.11.2024 ORDER PER BENCH
The instant batch of six cases pertains to single assessee herein, namely, Sahara India Commercial Corporation Ltd. All other relevant details read as under: Sl. Appeal No. Appellant Respondent Order Appealed against No. 1. 1071/Del/2014 for Sahara India DCIT, Central CIT(A)-I, New Delhi’s order AY: 2005-06 Commercial Circle-6, dated 23.12.2013 passed in Corporation New Delhi case no. 715/09-10 involving Ltd. proceedings under Section 143(3)/142(2A) of the Act. 2. 2455/Del/2014 for Sahara India DCIT, Central CIT(A)-I, New Delhi’s order AY: 2006-07 Commercial Circle-6, dated 05.03.2014 passed in Corporation New Delhi case no. 712/09-10 involving Ltd. proceedings under Section 143(3) of the Act. 3. 1151/Del/2014 for DCIT, Central Sahara India CIT(A)-I, New Delhi’s order AY: 2005-06 Circle-6, New Commercial dated 23.12.2023 passed in Delhi Corporation case no. 715/09-10 involving Ltd. proceedings under Section 143(3)/142(2A) of the Act. 4. 1161/Del/2016 for ACIT, Central Sahara India CIT(A)-23, New Delhi’s order AY:2005-06 Circle-1, New Commercial dated 7.12.2015 passed in Delhi Corporation case no. 58/15-16 involving Ltd. proceedings under Section 271(1)(c) of the Act. 5. 225/Del/2017 for ACIT, Central Sahara India CIT(A)-23, New Delhi’s order AY: 2006-07 Circle-1, New Commercial dated 04.11.2016 passed in Delhi Corporation case no. 50/16-17 involving Ltd. proceedings under Section 271(1)(c) of the Act. 6. 3329/Del/2014 for DCIT, Central Sahara India CIT(A)-1, New Delhi’s order AY: 2006-07 Circle-6, New Commercial dated 05.03.2014 passed in Delhi Corporation case no. 712/09-10 involving Ltd. proceedings under Section 143(3) of the Act.
Heard both the parties at length. Case files perused.
3. We first of all advert to the assessee’s and Revenue’s quantum cross appeals i.e. & 1151/Del/2014 for former assessment year 2005- 06 and & 3329/Del/2014 for latter assessee year 2006-07. It
6 | P a g e emerges with the able assistance coming from both the parties that it was learned DCIT, Circle-8, Kolkata who had framed these twin amount assessments dated 18.07.2008 and 26.12.2008 assessment year-wise; respectively.
4. It is also noticed that there arises the first and fundamental issue of this tribunal’s Delhi benches’ jurisdiction itself since the learned Dy. Commissioner of Income Tax, Circle-8, Kolkata had framed the impugned assessments in assesee’s case on 18.07.2008 followed by the CIT(A)-1 having passed his lower appellate order at New Delhi.
5. Faced with this situation, both the learned parties raised their vehement submissions that Income Tax Appellate Tribunal, Delhi Benches could very well decide the instant cases once they have transferred from Kolkata benches.
6. We find no merit in both the parties’ foregoing unanimous stand in light of the clinching fact that the assessment herein had been framed at Kolkata (supra). We further wish to refer to this Tribunal STANDING ORDER UNDER INCOME TAX APPELLATE TRIBUNAL RULES, 1963 settling the instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court.
Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 has verbatim adopted the “situs” of the Assessing Officer framing assessment and, therefore, we conclude that their lordships’ detailed analysis would apply mutatis mutandis herein as well.
We accordingly decline both the Revenue’s instant appeal as well as assessee’s cross objection(s) thereby concluding that ITAT, Delhi Benches do not have territorial jurisdiction to decide the same, subject to a rider that the department as well as the assessee shall indeed be at liberty to institute their respective appeals, as the case may be, before the appropriate Benches at Kolkata and delay caused therein involving the entire intervening period shall stand condoned. These twin cross appeals are dismissed for want of territorial jurisdiction of Delhi Benches of Income Tax Appellate Tribunal.
We now left with the assessee’s remaining twin cross appeals i.e. for assessment year 2005-06 and for assessment year 2006-07 which also deserves to follow the aforesaid decision (supari) in the light of foregoing quantum developments in very terms.
To sum up, these assessee’s two appeals and Revenue’s four quantum cross appeals are dismissed in above terms. Copy of this common order be placed in the respective files.”
We adopt this tribunal’s above extracted detailed discussion mutatis mutandis and dismiss all these Revenue’s and assessee’s
7 | P a g e appeals/cross appeals/cross objections (supra) for want of territorial jurisdiction of Delhi benches of the Income Tax Appellate Tribunal in above terms.
Needless to say, both the parties shall be indeed at liberty to file their fresh respective cases, if so advised, before the appropriate bench(es) of this tribunal and the delay in filing the appeals involving the entire time period as on date, shall be deemed to have been condoned. Ordered accordingly.