THE PR COMMISSIONER OF INCOME TAX vs. SICAL LOGISTICS LTD

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ITA/245/2024HC KarnatakaKAHC01057055202411 November 2024Bench: V KAMESWAR RAO,S RACHAIAH4 pages
AI SummaryDismissed

What did the High Court hold?

The Karnataka High Court, following the Supreme Court's decision in Principal Commissioner of Income Tax vs. ABC Papers Ltd., held that appeals against ITAT orders lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated.

What were the facts?

The Revenue filed an appeal before the Karnataka High Court against an ITAT order. The Registry raised an objection regarding the maintainability of the appeal.

What were the issues?

The primary issue was the territorial jurisdiction for filing an appeal against an ITAT order, as per Section 260-A of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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NC: 2024:KHC:45472-DB ITA No. 245 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF NOVEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE V KAMESWAR RAO AND THE HON'BLE MR JUSTICE S RACHAIAH INCOME TAX APPEAL NO. 245 OF 2024 BETWEEN:

1.

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

2.

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)

AND:

SICAL LOGISTICS LTD., 73, ARMENIAN STREET, CHENNAI - 600 001. PAN-AAACS3789B. REP. BY ITS MANAGING DIRECTOR. …RESPONDENT

Digitally signed by K G RENUKAMBA Location: High Court of Karnataka

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NC: 2024:KHC:45472-DB ITA No. 245 of 2024

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL BENGALURU IN ITA NO. 212/CHNY/2019 DATED 10.05.2024 FOR ASSESSMENT YEAR 2010-2011 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-6 (3), BENGALURU, ETC.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE V KAMESWAR RAO AND HON'BLE MR JUSTICE S RACHAIAH

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE V KAMESWAR RAO)

The challenge in this appeal is to an order dated 10.05.2024 in ITA No.212/CHNY/2019 passed by the Income Tax Appellate Tribunal, Chennai. 2. The Registry has taken an objection on the maintainability of the present appeal.

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NC: 2024:KHC:45472-DB ITA No. 245 of 2024

3.

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)”.

4.

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.

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NC: 2024:KHC:45472-DB ITA No. 245 of 2024

6.

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.

Sd/- (V KAMESWAR RAO) JUDGE

Sd/- (S RACHAIAH) JUDGE

SMC List No.: 1 Sl No.: 19

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