DEPUTY COMMISSIONER OF INCOME TAX , TIRUCHIRAPALLI vs. ADHUNIK CEMENT LIMITED , GUWAHATI

At the time of hearing, ld. Departmental Representative filed email dated 12.10.2024 submitted that a fresh appeal was filed against the CIT(A) order before the ITAT, Kolkatta and the proceedings of ITAT, Kolkatta are going. Hence, he submitted that the jurisdiction of this appeal lies in Income Tax Appellate Tribunal, Kolkata Bench since the first appellate authority order as well as the assessment order was passed in Kolkata. Hence, the ld. Departmental prayed for withdrawal of the present appeal.

On the other hand, ld. Authorized Representative did not object to the same.

We have heard ld. counsel for the revenue and also the ld. counsel for the petitioner. 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 jurisdiction of the High Court under Section 260A is exercisable by the High court within whose territorial jurisdiction 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 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).”