THE PR COMMISSIONER OF INCOME TAX vs. SICAL LOGISTICS LTD

THE PR. COMMISSIONER OF INCOME TAX, CENTRAL, 3RD FLOOR, C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001.

THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-6(3), CHENNAI - 600 034, PRESENT ADDRESS, THE DEPUTY COMMISSIONER OF INCOME TAX, 3RD FLOOR, C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001. …APPELLANTS (BY SRI. DILIP, ADVOCATE FOR SRI. Y.V.RAVIRAJ, ADVOCATE)

Our attention has been drawn to the judgment of the Hon’ble Supreme Court in the case of the Principal Commissioner of Income Tax vs. ABC Papers Ltd., [(2022) 447 ITR 1 (SC)], where in Paragraph No.33 the Supreme Court held as under: “33. 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)”.

Noting the aforesaid position of law, the appeal in question is not maintainable in this Court and accordingly, the appeal is dismissed. 5. The appellant shall be at liberty to file an appeal before the Jurisdictional High Court, within an outer limit of eight weeks from today.

It is made clear that, the time spent by the appellant for prosecuting the appeal before this Court from the date of filing of the appeal i.e., 26.09.2024, till the date of filing of the appeal before the Jurisdictional High Court (within eight weeks) shall be excluded for the purpose of limitation.