2022 (9) TMI 1444

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....assed by the Assessing Officer, ITO Ward-1(4), Kolkata. Aggrieved by the said order, the present appeal has been filed contending that it is maintainable before this Court. 2. The short facts are: The respondent/assessee suffered an assessment order dated 17.06.2010 under Section 143(3) read with 147 of the Income Tax Act, 1961 for the assessment year 2008-09. On appeal filed by the assessee before the Commissioner of Income Tax, Kolkata-1, Kolkata, the said order was set aside and the assessment was remitted to the file of the assessing officer for de novo consideration of the issue and to pass a speaking order after providing reasonable opportunity to the assessee. During the interregnum, an order came to be passed on 15.03.2013 by ....

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.... no jurisdiction. According to the Tribunal, by the time second assessment order was passed, the matter had been transferred from Kolkata to Chennai. According to the appellant, though the order has been passed by the Tribunal at Kolkata, this Court has power to entertain the appeal and it has got jurisiction. It has been vehemently contended by the learned counsel for the appellant that the matter was posted for maintainability and this Court had accepted the contention and numbered the appeal and that the order passed by the Tribunal is a nullity and it has got to be set aside and the matter has got to be heard on merits by the Tribunal. 4. A reading of Section 127 of the IT act read with Section 260A of the said Act would make it very....

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....ple adopted by the authority or the ITAT, even if corrected by the High Court outside its jurisdiction, would not be binding on them. 35. The legal structure under the Income Tax Act commencing with Assessing Officer, the Commissioner of Appeals, ITAT and finally the High Court under Section 260A must be seen as a lineal progression of judicial remedies. Culimination of all these proceedingsin question of law jurisdiction of the High Court under Section 260A of the Act is of special significance as it depicts the overarching judicial superintendence of the High Court over Tribunals and other Authorities operating within its territorial jurisdiction. 36. The power of transfer exercisable under Section 127 is relatable only ....

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....old that the decision of the High Court of Delhi in Sahara and Aar Bee do not lay down the correct law and therefore, we overrule these judgments. 38. In conclusion, we hold that appeals against every decision of the ITAT shall be only beore 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, shal 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). 39. We will now deal with the d....