DCIT, CENTRAL CIRCLE-1(1), CHENNAI V. MEDFIN INDIA PRIVATE LIMITED (COGNIZANT TECHNOLOGY SOLUTIONS INDIA PVT LTD), CHENNAI

ITA 671/CHNY/2025

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax, Central Circle-1(1), Chennai against Medfin India Private Limited concerning the assessment year 2015-16. The original assessment was conducted by the Income Tax Officer, Ward 16(3), New Delhi. The primary legal issue was the appropriate jurisdiction for the appeal, given that the assessment order was passed in New Delhi, and the assessee company had been amalgamated with Cognizant Technology Solutions India Pvt Ltd. The Departmental Representative did not object to the jurisdictional challenge raised by the assessee's counsel, leading to the dismissal of the appeal in Chennai and the suggestion to refile in New Delhi.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705562 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: 2015-2016
• Other Referred Cases: PCIT-I, Chandigarh v. ABC Papers Ltd. (2022) 9 SCC 1
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R. VIJAYARAGHAVAN; GOUTHAMI MANIVASAGAM
• Section: 260A

Judgement Text

" आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय श्री मनु क ुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य क े समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.671/Chny/2025 Assessment Year: 2015-16 Deputy Commissioner of Income Tax, Central Circle-1(1), Chennai. Vs. Medfin India Private Limited (Cognizant Technology Solutions India Pvt Ltd) No.5/535, Old Mahabalipuram Road, Oggiam, Thoraipakkam, Chennai-600 097. [PAN : AAHCM4140K] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr. R.Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Respondent by : Ms.Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 25.06.2025 घोषणा की तारीख /Date of Pronouncement : 02.07.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal by the Department is arising out of the order of the Commissioner of Income Tax (Appeals), Chennai-18 in order No.ITBA/APL/S/250/2024- 25/1071548930(1) dated 24.12.2024. The assessment was framed by the Income Tax Officer, Ward 16(3), New Delhi for the assessment year 2015-16 2 ITA No.671/Chny/2025 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 06.12.2017. 2. At the time of hearing, ld. counsel for the assessee pointed out the letter dated 20.06.2025 filed with the registry and submitted that the assessment order has been passed by the Income Tax Officer, Ward 16(3), New Delhi, therefore the present appeal required to be heard by the Income Tax Appellate Tribunal at New Delhi. It is also informed that the assessee company i.e; Medfin India Private limited has been amalgamated with the Cognizant Technology Solutions India Private Limited (‘CTS’ in short) with effective from 01.04.2020. Hence, he submitted that the jurisdiction of this appeal lies in Income Tax Appellate Tribunal, Delhi Bench since the assessment order was passed in Delhi. 3. On the other hand, ld. Departmental Representative after due care informed the Bench that the assessee falls under the jurisdiction of AO at Delhi. Hence, she did not object to the same. 4. 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: 3 ITA No.671/Chny/2025 “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).” 5. In the light of above authoritative judgment of the Hon’ble Supreme Court referred supra, we accept the plea of the both Departmental Representative and ld. counsel for the assessee, the appeal stands dismissed as withdrawn with a liberty to the revenue to file this appeal before the appropriate forum i.e; Income Tax Appellate Tribunal at New Delhi within 10 weeks from the receipt of this order. 6. In result, appeal of the revenue is dismissed as withdrawn in terms above. Order pronounced in the open court on 2nd , day of July-2025. Sd/- Sd/- (एस.आर.रघुनाथा) (मनु क ुमार गिरि) (S. R. RAGHUNATHA) लेखा सदस्य / ACCOUNTANT MEMBER (MANU KUMAR GIRI) न्यागयक सदस्य / JUDICIAL MEMBER चेन्नई Chennai: दिन ांक Dated : 02-07-2025 KB/- आदेश की प्रततललपप अग्रेपषत /Copy to : 1. अपील र्थी/Assessee 2. प्रत्यर्थी/Respondent 3. आयकरआयुक्त/CIT, Chennai/Coimbatore/Madurai/Salem. 4. दिभ गीयप्रदिदनदि/DR 5. ग र्डफ ईल/GF "