High Court lacks jurisdiction in appeal on transfer of assessment jurisdiction. Importance of forum conveniens stressed.

The High Court held that it lacked jurisdiction to entertain the appeal challenging the transfer of assessment jurisdiction from Kolkata to Chennai. The Court emphasized the importance of the High Court's jurisdiction where the assessing officer operates, highlighting its supervisory role over tribunals and authorities within its territorial limits. The appeal was dismissed, directing the appellant to seek remedy before the High Court at Calcutta, and the plea of limitation was not condoned. The decision was based on the principle of forum conveniens, in line with previous Supreme Court precedent, with no costs awarded.

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Issues:
Jurisdiction of High Court to entertain appeal challenging transfer of assessment jurisdiction from Kolkata to Chennai.

Detailed Analysis:
1. The appeal was filed against the order of the Income Tax Appellate Tribunal, Kolkata, which allowed the appeal of the assessee and quashed the assessment order passed by the Assessing Officer in Kolkata. The appellant contended that the appeal is maintainable before the High Court.

2. The respondent/assessee initially faced an assessment order for the assessment year 2008-09, which was set aside on appeal. Subsequently, the jurisdiction of the case was transferred from Kolkata to Chennai. A fresh assessment order was passed in Kolkata, which the assessee challenged, arguing that the assessing officer had no jurisdiction as the case had been transferred to Chennai. The Tribunal allowed the appeal, leading to the current tax case appeal.

3. The appellant argued that the Tribunal's order was a nullity and should be set aside as the High Court where the assessing officer passed the order has jurisdiction to entertain the appeal. The appellant emphasized that the High Court accepted the appeal's maintainability, and the Tribunal's decision on jurisdiction should be overturned.

4. Referring to Section 127 of the Income Tax Act and Section 260A, the High Court highlighted the importance of the High Court's jurisdiction where the assessing officer operates. Citing a recent Supreme Court decision, the High Court emphasized the binding nature of High Court decisions on subordinate courts and tribunals within its territorial jurisdiction. It clarified that the location of the ITAT does not determine the High Court's jurisdiction, emphasizing the High Court's overarching judicial superintendence over tribunals and authorities within its territorial limits.

5. The High Court concluded that it lacked jurisdiction to entertain the appeal and directed the appellant to seek remedy before the High Court at Calcutta. The Court declined to condone the plea of limitation, leaving it to the Calcutta High Court to decide. The dismissal of the tax case appeal was based on the principle of forum conveniens, aligning with the Supreme Court's decision in a previous case. No costs were awarded in this matter.

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