M/S.CHANDRASEKHARA TRANSPORT, VISAKHAPATNAM V. THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM AND 2 OTHERS

WP/3933/2006

AI Insights

The case involves M/s. Chandrasekhara Transport, a partnership firm, which challenged the order of the Income-tax Appellate Tribunal, Visakhapatnam Bench. The Tribunal had initially allowed the assessee's appeal but later recalled its order, stating it lacked jurisdiction because the assessment was made by an officer in Khammam, not within the jurisdiction of the Visakhapatnam Bench. The petitioner argued that the Tribunal had previously handled a similar case for the same assessment year and assessee, thus asserting its jurisdiction. The High Court agreed with the petitioner, noting the Tribunal's prior engagement with the case, and allowed the writ petition, thereby reinstating the original order.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 762329 (HC-AMARAVATI)
• Appeal Type: Others
• Pronouncement Date: 23-09-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJAY KUMAR PUNNA
• Assessee Lawyers: VEDULA SRINIVAS
• Keywords: Assessment Order; Income tax appellate tribunal; Jurisdiction; Miscellaneous Application; Writ petition
• Section: 151

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) MONDAY, THE TWENTY THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SMT. JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 3933 OF 2006 Between: M/s.Chandrasekhara Transport, D.No.32-25-17, Achayampet, Alipuram Road, Near Geet-sangeet, Visakhapatnam a partnership firm, rep. by its Managing Partner, V.Sambasiva Rao, S/o.Prakash Rao aged about 40 years, R/o.Visakhapatnam ...PETITIONER AND 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench at Visakhapatnam 2. Commissioner of Income Tax, Vijayawada. 3. Assistant Commissioner of Income Tax, Circle-1, Khammam ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ of Certiorari or any other appropriate writ and respondent in M.A.No.56/Vizag/2005 in St quash the order of the 1 ITA.No.136/Vizag/2005 dated 27.1.2006 and grant such other relief as it deems fit in the circumstances of the case. I.A. NO: 1 OF 2006(WPMP. NO: 4903 OF 2006) Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation and effect of the order of the 1 St respondent in M.A.No.56A/izag/2005 in ITA No.136A/izag/2005 dated 27.1.2006 pending disposal of the writ petition and grant such other relief it deems fit in the circumstances of the case. as I.A. NO: 2 OF 2006rWPMP. NO: 4904 OF 2006) Petition under Section 151 CPC praying that in the circumstances sta'ted in the affidavit filed in support of the petition, the High Court may be pleased to direct the 3'^'^ respondent to implement the order of the 1st respondent in ITA.No.136A/izag/2005 dated 26.4.2005 allowing the consequential benefits to the petitioner -assessee pending disposal of the writ petition and grant such other relief as it deems fit in the circumstance of the case. Counsel for the Petitioner: SRI VEDULA SRINIVAS Counsel for the Respondent Nos.1 to 3: SRI VIJAYA KUMAR PUNNA, SENIOR SC FOR I.T. The Court made the following: ORDER 1 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT. JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 3933/2006 ORDER; (Per Hon’ble Smt. Justice Kiranmayee Mandava) The Writ Petition is filed assailing the order of the Income-tax Appellate Tribunal, in allowing the miscellaneous application filed by the 3'\"^ respondent herein in M.A. No.56A/izag/2005 and recalling the order of the Income-tax Appellate Tribunal (for short Tribunal’) in I.T.A. No.136A/izag/2005, dated 26-04-2005. 2. The assessment in the case of the assessee was completed on 29-03-2004, by the Assistant Commissioner of Income-tax, Circle 1, Khammam. Against the said order, the assessee filed appeal before the CIT(A),Vijayawada. The said appeal was partly allowed. On further appeal by the assessee to the Income-tax Tribunal, Visakhapatnam Bench, Visakhapatnam, the Tribunal allowed the assessee’s appeal. Subsequently, on a miscellaneous application filed by the Department, contending that the Visakhapatnam Bench of the Tribunal does not have the jurisdiction to entertain the appeal filed by the assessee, in as much as, the assessment was made by the assessing officer at Khammam. The contention of the Department was that as per the standing orders and the Income-tax Appellate Tribunal Rules, 1963, the jurisdiction of the 3. 2 Visakhapatnam Bench of the Tribunal would not extend to the district of Khammam, and it is the Hyderabad Bench of the Tribunal which is having the jurisdiction over the district of Khammam. Therefore, the order passed by the Tribunal, Visakhapatnam Bench, is without jurisdiction. The Department thus sought for recall of the order of the Tribunal dated 26.04.2005. The Tribunal vide order dated 27-01-2006, recalled its order dated 26-04-2005 in ITA.No.136A/izag/2005, observing that as per location of the Assessing Officer, the jurisdictional Tribunal in the case of the petitioner/assessee would be ITAT, Hyderabad Bench, Hyderabad, and not ITAT, Visakhapatnam Bench, Visakhapatnam. Assailing the order of the Tribunal, recalling its earlier order dated 26-04-2005, the instant Writ Petition is filed. 4. Heard Sri Vedula Srinivas, learned Senior Counsel for the petitioner and Sri Vijay Kumar Punna, learned Senior Standing Counsel for the Department. 5. 6. Sri Vedula Srinivas, the learned Senior Counsel for the petitioner, contends that the Tribunal, Visakhapatnam Bench, vide order dated 29-07-2024 in I.T.A. No.301/Hyd/2005, for the same assessment year 2001-02 has heard and disposed of the appeal filed by the Department. Although the disposed of in view of the CBDT Circular, on account of low tax effect, it is contended that since it has disposed of the appeal in the case of the very same assessee against the very same assessment order, it cannot be said that it did not have the jurisdiction to entertain the appeal in respect of the same was 3 out of the same assessment order, which is the same assessee arising subject matter of the instant Writ Petition. We considered the rival submissions. We have perused the record. As noticed from the order of the Tribunal, Visakhapatnam Bench, in I.T.A. No.301/Hyd/2005 dated 29-07-24, the appeal arose out of the same order of the Assessing Officer passed for the assessment year 2001-02, which is the subject matter of the present Writ Petition. The Tribunal, subsequent to passing the order under challenge in the Writ Petition, has entertained the appeal for the same assessment year in respect of the same assessee, arising out of the same assessment order. We, therefore, are of the view that the order of the Tribunal, which is the subject matter of the present Writ Petition, recalling its order dated 26.04.05, in the case of the petitioner, on the ground that it had no jurisdiction to deal with the case, is not sustainable. The 7. same is accordingly set aside. The Writ Petition is allowed. There shall be no order as to costs. 8. As a sequel, interlocutory applications pending, if any, shall stand closed. //TRUE COPY// To, Tax Appellate Tribunal, Visakhapatnam Bench at 1. The Income Visakhapatnam 2. The Commissioner of Income Tax, Vijayawada 3 The Assistant Commissioner 4 One CC to Sri Vedula Srinivas, Advocate [OPUC] 5. One CC to Sri Vijaya Kumar Punna, Senior Standing Counsel for Incom Of Income Tax, Circle-I, Khammam Tax[OPUC] 6. Three CD Copies. HIGH COURT DATED:23/09/2024 ORDER WP.No.3933 of 2006 ALLOWING THE W.P. WITHOUT COSTS "