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DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. SAHARA INDIA MUTUAL BENEFIT CO. LTD., KOLKATA

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ITA 1306/KOL/2007[1999-2000]Status: DisposedITAT Kolkata29 January 20258 pages

Before: SHRI SATBEER SINGH GODARA & SHRI AVDHESH KUMAR MISHRA

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:
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

3 | P a g e

Sl. No.
Appeal No.
Appellant
Respondent
Order Appealed against
Assessment order dated
1-2
2734/Del/2
014
with C.O.
No.
47/Del/201
5
for AY:
1991-92
DCIT, Central
Circle-6,
New
Delhi
M/s. Sahara India
Commercial
Corporation
Limited
CIT(A)-I, New Delhi’s order dated
12.02.2014 passed in case no. 716/09-10
involving proceedings under Section 143(3)/148 r.w.s. 254
of the Act.
01.01.2003
framed by DCIT, Central
Circle-I,
Lucknow
3-4
41/Lkw/20
02 with C.O.
No.24/Lkw/
2005 for AY:
1994-95
DCIT, Central
Circler-I,
Lucknow
M/s. Sahara India
Commercial
Corporation Ltd.
CIT(A)-III,
Lucknow’s order dated
30.10.2001 passed in case no. 85/44/CC-
I/LKO/2001-02
involving proceedings under Section 144/251 of the Act.
29.03.2001
framed by DCIT, Central
Circle-I,
Lucknow
5-6
705/Lkw/2
002
with C.O.
No.69/Lkw/
2005 for AY:
1995-96
DCIT, Central
Circle-1,
Lucknow
M/s. Sahara India
Commercial
Corporation Ltd.
CIT(A)-III,
Lucknow’s order dated
10.05.2002 passed in case no.
1/CC-
I/Lko/2002 involving proceedings under Sections
144/251/263 of the Act.
26.02.2002
framed by DCIT, Central
Circle-I,
Lucknow
7-8
595/Alld/1
999
With C.O.
No.
29/Alld/19
99
for AY:2005-06
DCIT, Central
Circle-1,
Lucknow
M/s. Sahara India
Commercial
Corporation Ltd.
CIT(A),
Lucknow’s order dated
20.04.1998 passed in case no.
19/CC-
I/400/1998-99
involving proceedings under Section 144 of the Act.
20.03.1998
framed by ACIT, Central
Circle-I,
Lucknow
9-10
706/Lkw/2
002
with C.O.
No.
139/Lkw/2
004 for AY:
1996-97
DCIT, Central
Circle-1,
Lucknow
M/s/ Sahara India
Commercial
Corporation Ltd.
CIT(A),
Lucknow’s order dated
10.05.2002 passed in case no.
2/CC-
1/Lko/2002-03
involving proceedings under Section 144/251 of the Act.
26.02.2002
framed by DCIT, Central
Circle-I,
Lucknow
11-12
132/Lkw/2
000
with C.O.
No.
5/Lkw/200
2
for AY:
1996-97
DCIT, Central
Circle-1,
Lucknow
Sahara
India
Commercial
Corporation Ltd.
CIT(A),
Lucknow’s order dated
07.06.2000 passed in case no.
52/CC-
1/Lko/1999-2000
involving proceedings under Section 144 of the Act.
02.05.2000
framed by ACIT, Central
Circle-I,
Lucknow
13-14
102/Lkw/2
000
with C.O.
No.
103/Lkw/2
004 for AY:
1996-97
DCIT, Central
Circle-1,
Lucknow
Sahara
India
Commercial
Corporation Ltd.
CIT(A),
Lucknow’s order dated
02.05.2022 passed in case no.
52/CC-
1/Lko/1999-2000
involving proceedings
23.04.1999
framed by ACIT, Central
Circle-I,
Lucknow

4 | P a g e under Section 144 of the Act.
15
1306/Kol/2
007 for AY:
1999-2000
DCIT, Circle-8,
Kolkata
Sahara
India
Commercial
Corporation Ltd.
CIT(A)-I, New Delhi’s order dated
06.02.2007 passed in case no.
98/06-07
involving proceedings under Section 143(3) of the Act.
28.03.2002
framed by DCIT, Central
Circle-I,
Lucknow
16-17
1511/Kol/2
008
with C.O.
No.
108/Kol/20
08 for AY:
2000-01
DCIT, Circle-8,
Kolkata
Sahara
India
Commercial
Corporation Ltd.
CIT(A)-I, New Delhi’s order dated
28.05.2008 passed in case no. 225/06-07
involving proceedings under Section 143(3) of the Act.
20.03.2003
framed by DCIT, Central
Circle-I,
Lucknow
18. 303/Lkw/2
001 for AY:
1996-97
Sahara
India
Commercial
Corporation
Ltd.
DCIT,
Central
Circle-1, Lucknow
CIT(A)-II,
Lucknow’s order dated
13.03.2001 passed in case no.
34/CC-
I/Lko/2000-01
involving proceedings under Section 144/251 of the Act.
13.11.2000
framed by DCIT, Central
Circle-I,
Lucknow
19. 1831/Del/2
007 for AY:
1999-2000
Sahara
India
Commercial
Corporation
Ltd.
DCIT,
Central
Circle-VI,
New
Delhi
CIT(A)-I, New Delhi’s order dated
06.02.2007 passed in case no.
98/06-07
involving proceedings under Section 143(3) of the Act.
28.03.2002
framed by DCIT, Central
Circle-I,
Lucknow
20. 2564/Del/2
008 for AY:
2000-01
Sahara
India
Commercial
Corporation
Ltd.
ACIT,
Central
Circle-VI,
New
Delhi
CIT(A)-I, New Delhi’s order dated
28.05.2008 passed in case no. 225/06-07
involving proceedings under Section 143(3) of the Act.
20.03.2003
framed by DCIT, Central
Circle-I,
Lucknow

2.

Heard both the parties at length on the limited issue of territorial juri iction of the Delhi benches of the Income Tax Appellate Tribunal. Case files perused. 3. 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 5 | P a g e situated within the territorial juri iction of the Delhi benches of the Income Tax Appellate Tribunal as the assessments herein had either been framed at Lucknow, as tabulated hereinabove. 4. 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 M/s. Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A Shakespeare Sarani, Kolkata-700071 Vs. Dy. Commissioner of Income Tax, Central Circle-6, New Delhi PAN :AADCS6118F (Appellant)

(Respondent)
With Assessment Year: 2005-06
With Assessment Year: 2005-06
With Assessment Year: 2006-07
With Assessment Year: 2006-07
Dy. Commissioner of Income Tax,
Central Circle-6,
New Delhi
Vs.
M/s. Sahara India Commercial
Corporation Ltd.,
Sahara India Sadan,
2A Shakespeare Sarani,
Kolkata-700071
PAN :AADCS6118F

6 | P a g e

(Appellant)

(Respondent)

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.
No.
Appeal No.
Appellant
Respondent
Order Appealed against
1. 1071/Del/2014 for AY: 2005-06
Sahara India
Commercial
Corporation
Ltd.
DCIT,
Central
Circle-6,
New Delhi
CIT(A)-I,
New
Delhi’s order dated 23.12.2013 passed in case no. 715/09-10 involving proceedings under Section 143(3)/142(2A) of the Act.
2. 2455/Del/2014 for AY: 2006-07
Sahara India
Commercial
Corporation
Ltd.
DCIT,
Central
Circle-6,
New Delhi
CIT(A)-I,
New
Delhi’s order dated 05.03.2014 passed in case no. 712/09-10 involving proceedings under Section 143(3) of the Act.
3. 1151/Del/2014 for AY: 2005-06
DCIT, Central
Circle-6, New
Delhi
Sahara
India
Commercial
Corporation
Ltd.
CIT(A)-I,
New
Delhi’s order dated 23.12.2023 passed in case no. 715/09-10 involving proceedings under Section 143(3)/142(2A) of the Act.
4. 1161/Del/2016 for AY:2005-06
ACIT, Central
Circle-1, New
Delhi
Sahara
India
Commercial
Corporation
Ltd.
CIT(A)-23, New Delhi’s order dated 7.12.2015 passed in case no. 58/15-16 involving proceedings under Section 271(1)(c) of the Act.
5. 225/Del/2017 for AY: 2006-07
ACIT, Central
Circle-1, New
Delhi
Sahara
India
Commercial
Corporation
Ltd.
CIT(A)-23, New Delhi’s order dated 04.11.2016 passed in case no. 50/16-17 involving proceedings under Section 271(1)(c) of the Act.
6. 3329/Del/2014 for AY: 2006-07
DCIT, Central
Circle-6, New
Delhi
Sahara
India
Commercial
Corporation
Ltd.
CIT(A)-1, New Delhi’s order dated 05.03.2014 passed in case no. 712/09-10 involving proceedings under Section 143(3) of the Act.

2.

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. ITA Nos. 1071 & 1151/Del/2014 for former assessment year 2005- 06 and ITA No. 2455 & 3329/Del/2014 for latter assessee year 2006-07. It 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

7 | 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’ juri iction 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 juri iction 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 juri iction of hon’ble high court.
7. 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.
8. 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 juri iction 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 juri iction of Delhi Benches of Income Tax Appellate Tribunal.
9. We now left with the assessee’s remaining twin cross appeals i.e. ITA No.
1161/Del/2016 for assessment year 2005-06 and ITA No.225/Del/2017 for assessment year 2006-07 which also deserves to follow the aforesaid decision
(supari) in the light of foregoing quantum developments in very terms.
10. 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.”

5.

We adopt this tribunal’s above extracted detailed discussion mutatis mutandis and dismiss all these Revenue’s and assessee’s

8 | P a g e appeals/cross appeals/cross objections (supra) for want of territorial juri iction of Delhi benches of the Income Tax Appellate
Tribunal in above terms.
6. 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.
7. To sum up, Revenue’s and assessee’s twenty appeals/cross appeals/cross objections (supra) are dismissed in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 29th January, 2025 (AVDHESH KUMAR MISHRA)
JUDICIAL MEMBER

Dated: 29th January, 2025. RK/-