TaxTMI 
TaxTMI 
2026 (6) TMI 464
X X X X Extracts X X X X
X X X X Extracts X X X X
....CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2017-18 dated 30.03.2025. 1.1 The Registry has informed that the appeal is barred by limitation by 39 days. The Revenue has filed a petition for condonation of delay explaining the reasons that the Inspector of Income-tax posted in the Central Circle-1, Guwahati had been transferred to Delhi on deputation and no substitute was given to the office. Further, at the time of giving the appeal effect, a system related error occurred in the ITBA and moreover, there were more than 765 time barring assessments and 284 penalty cases pending with the office. The Revenue has requested the Bench to condone the delay due to shortage of manpower. Afte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....actory evidence/documents of such cash sales. 3. Whether, on the facts and in the circumstances of the case and in law, the Learned CIT(A) has erred in not appreciating the fact that no evidence has been placed on record by the assessee to substantiate the volume and nature of the cash sales claimed to have been made during the short festive season window. 4. Whether, on the facts and in the circumstances of the case and in law, the Learned CIT(A) has erred in not appreciating the fact that no comparative figures from previous years were furnished by the assessee to establish its claim of business seasonality in light of the cash sales claimed to have been made. 5. Whether, on the facts and in the circumstances of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the decision of Hon'ble Supreme Court in the case of Principal Commissioner of Income-tax vs. ABC Papers Ltd. [2022] 141 taxmann.com 332 (SC)/[2022] 289 Taxman 150 (SC)/[2022] 447 ITR 1 (SC)[18-08-2022] the appeal ought to have been filed before the Kolkata Bench as the jurisdiction is decided by the location of the Ld. AO who passed the assessment order. It was conveyed to the Ld. AR as well as the Ld. DR that the appeal as well as the cross objections should have been filed before the Kolkata Bench of the Tribunal. It has been held in ABC Papers Ltd. (supra) as under in this case: ■ Section 127 occurs in Chapter XIII of the Act which relates to Income-tax Authorities. In the same chapter, section 116 enlists the Income-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sioner of Appeals, Tribunal and finally the High Court under section 260A must be seen as a lineal progression of judicial remedies. Culmination of all these proceedings in 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.[Para 30] ■ The power of transfer exercisable under section 127 is relatable only to the jurisdiction of the Income-tax Authorities. It has no bearing on the Tribunal, much less on a High Court. If the submission are accepted, it will have the effect of the executive having the power to determine the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ransferee Assessing Officer is situated do not bind the Authorities or the Tribunal which had passed orders before the transfer of the case has taken place. This creates an anomalous not adopt an approach where the identity of the appellate forum would be contingent upon or vacillates subject to the exercise of some other power. Such an interpretation will clearly be against the interest of justice. Under section 127, the authorities have the power to transfer a case either upon the request of an assessee or for their own reasons. Though the decision under section 127 is subject to judicial review or even an appellate scrutiny, this Court for larger reasons would avoid an interpretation that would render the appellate jurisdiction of a High....