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

ITA 2476/CHNY/2024

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax, Central Circle 1(1), Trichy against Adhunik Cement Limited and Dalmia Cement Bharat Limited concerning the assessment year 2011-2012. The original assessment was conducted under sections 153A read with section 143(3) of the Income Tax Act, 1961. The appeal was initially filed in Chennai but was later found to be under the jurisdiction of the Income Tax Appellate Tribunal, Kolkata, as both the assessment and the first appellate authority's order were based in Kolkata. Consequently, the Department requested to withdraw the appeal from Chennai.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472415 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• 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
• Department Lawyers: C. VATCHALA; IRS
• Assessee Lawyers: NITESH AGARWAL VIRTUAL
• Section: 143(3); 260A

Judgement Text

" आयकर अपीलीय अिधकरण ‘बी’’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ एवं माननीय ŵी मनु क ुमार िगįर, Ɋाियक सद˟ क े समƗ। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.2476/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2011-2012) The Deputy Commissioner of Income Tax, Central Circle 1(1) Trichy Vs. Adhunik Cement Limited, Dalmia Cement Bharat Limited, 4th floor, Anil Plaza-11, G.S. Road, Near ABC MORE Guwahati. Assam 791 005. [PAN: AAFCA 1128F] (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Ms C. Vatchala, IRS, CIT. Ĥ×यथȸ कȧ ओर से /Respondent by : Shri Nitesh Agarwal (Virtual). सुनवाई कȧ तारȣख/Date of Hearing : 11.12.2024 घोषणा कȧ तारȣख /Date of Pronouncement : 17.12.2024 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), Kolkata-20 in order No.ITBA/APL/S/250/2024-25/1067054243 (1) dated 26.07.2024. The assessment was framed by the Deputy Commissioner of Income Tax, Central Circle 1(1), 2 ITA No.2476/Chny/2024 Kolkata for the assessment year 2011-12 u/s.153A r.w.s 143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 30.12.2018. 2. 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. 3. On the other hand, ld. Authorized Representative 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: “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).” 3 ITA No.2476/Chny/2024 5. In the light of above authoritative judgment of the Hon’ble Supreme Court referred supra, we accept the plea of the Departmental Representative, the appeal stands dismissed as withdrawn. 6. In result, appeal of the revenue is dismissed as withdrawn. Order pronounced in the open court on 17th day of December, 2024 Sd/- Sd/- (मनोज क ुमार अŤवाल) (मनु क ुमार िगįर) (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MANU KUMAR GIRI) Ɋाियक सद˟ / JUDICIAL MEMBER चेɄई Chennai: िदनांक Dated : 17-12-2024 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "