TaxTMI 
TaxTMI 
2026 (10) TMI 361
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....CM APPL. 45941/2026, W. P. (C) 9874/2026, CM APPL. 45942/2026, CM APPL. 45943/2026. - -<br>Income Tax<br>HON'BLE MR. JUSTICE DINESH MEHTA AND HON'BLE DR. JUSTICE ADITI CHOUDHARY For the Petitioners Through: Mr. Aditya Vohra and Mr. Shubhra Goyal, Mr. Naresh Kapila and Mr. Sanjeeva Kr. Gupta, Advs. For the Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC and Mr. Pratyaksh Gupta, JSC. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. These writ petitions lay challenge to order(s) passed by the Income Tax Appellate Tribunals in different appeals and cross-appeals filed by the assessee and Revenue, which were pending before the Income Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'Tribunal'). ....
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....s a different matter altogether that the appeals of the petitioners-assessees came to be decided by the CIT(A), Delhi because of the fact that during the pendency of the appeals an order dated 04.04.2006 under Section 120 of the Income tax Act, 1961 came to be passed by the Chief Commissioner of Income-tax, Kanpur and the jurisdiction was conferred upon the CIT(A)-I, New Delhi. 8. However, if we take a holistic and pragmatic view of the matter, more particularly, our order dated 22.01.2026 passed in case of the very same group companies, we find that we had held most of the appeals to be maintainable at Delhi Bench of the Tribunal while observing thus:- "16. The orders dated 20.11.2024 passed by Delhi Bench of the Tribunal, impu....
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....ng the Tribunal can upturn such order of the President of the Tribunal. A Bench of the Tribunal of whatever strength can by no stretch of imagination do the same. Because an administrative order of the President cannot be undone by judicial order of the Bench of the Tribunal. 19. Reliance placed by the Delhi Bench of the Tribunal on the judgment rendered in the case of M/s ABC Papers Ltd. (supra) is also misplaced inasmuch as a look at the above referred judgment of Hon'ble the Supreme Court clearly shows that the issue before Hon'ble the Supreme Court was as to whether appellate jurisdiction under Section 260A shifts after a case is transferred under Section 127 of the Act of 1961, where following the transfer of the assessee's ca....
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....dered over the issue we hold that since the question before us pertains to the legality or propriety of the Tribunal's order rejecting the appeals on the ground of lack of territorial jurisdiction and also because the issue does not directly emanate from any assessment order, the writ petitions are required to be heard by us and hence, the situs of AO will not be relevant and situs of the Tribunal (Delhi) is the determining factor. 23. Though, we are of the view that approach of the Tribunal, Delhi Bench in dismissing the appeals and directing the assessees and the department to file fresh appeals before Lucknow Bench of the Tribunal is erroneous but still we feel that even if the Delhi Bench was of the view that it lacked the terr....
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.... Delhi Bench of the Tribunal, which shall decide the appeals on merits. Once such appeals are finally decided by the Delhi Bench, upon production of a copy of order of disposal, the Lucknow Bench shall close those appeal(s) as having been decided by Delhi Bench of the Tribunal." 9. Since more than 100 appeals of the assessee's group companies are being heard by the Tribunal at Delhi and also because both the assessees and the Revenue have jointly submitted that they would prefer that the appeals are heard by the Tribunal at Delhi, as a special case, we allow the present writ petitions and set aside the following orders of the Tribunal and restore the appeals to be decided by Delhi Bench of the Tribunal:- Writ Petition No. ITA No. ....
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....dia (Firm) v. Assistant Commissioner of Income Tax, Central Circle-6, New Delhi Dated 30.05.2025 9872/2026 ITA NO.3519/DEL/2008 & CO NO. 237/DEL/2009 M/s. Sahara India Financial Corporation Ltd. v. DCIT, Central Circle-6, New Delhi & DCIT, Central Circle-6, New Delhi v. M/s. Sahara India Financial Corporation Ltd. Dated 26.06.2025 9873/2026 ITA NO.1504/DEL/2008 & CO NO. 69/DEL/2009 M/s. Sahara India Financial Corporation Ltd. v. DCIT, Central Circle-6, New Delhi & DCIT, Central Circle-6, New Delhi v. M/s. Sahara India Financial Corporation Ltd. Dated 26.06.2025 9874/2026 ITA NO.3653/DEL/2008 & CO NO. 238/DEL/2009 & ITA NO. 3666/DEL/2008 M/s. Sahara India Financial Corporation Ltd. v. DCIT, Central Circle-....