Pr. Commissioner Of Income Tax -1, Chandigarh v. M/S Kuantum Papers·ltd

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI57 + ITA 515/2019 & CM 24043 and 24044/2019 PR. COMMISSIONER OF INCOME TAX -1, CHANDIGARH ..... Appellant Through: Mr Zoheb Hossain, Senior Standing Counsel for Revenue. versus M/S KUANTUM PAPERS·LTD. ..... Respondent Through: Mr Ajay Vohra, Senior Advocate with Mr Aniket D. Agrawal, Advocates. CORAM:JUSTICE S.MURALIDHAR JUSTICE I.S.MEHTA % O R D E R 21.05.2019 1. The Revenue is in appeal against an order dated 11[th] May, 2017 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2263/Del./2012 for the Assessment Year (‘AY’) 2008-09. –2. The Appellant is the Principal Commissioner of Income Tax I, Chandigarh. Against the same impugned order, the Revenue had initially filed ITA No.517/2017 in the High Court of Punjab and Haryana, Chandigarh. The Punjab and Haryana High Court by its decision dated 7[th]February, 2019 in ITA No.130/2018 (Principal CIT v ABC Papers Limited) held that notwithstanding an order under Section 127 of the Income Tax Act, ITA 515/2019 Page 1 of 3 1961 (hereafter ‘the Act’), transferring the jurisdiction of the cases involving the Assessee to Chandigarh, the jurisdiction would not be that of the High Court of Punjab and Haryana. On this basis it dismissed ITA 517 of 2017 as well. 3. It may be mentioned at this stage that ITA No.130/2018 before the High Court of Punjab and Haryana involved the correctness of an order passed under Section 153-A of the Act by the Deputy Commissioner of Income Tax (DCIT) at Ghaziabad. As far as ITA No.517/2017 before the High Court of Punjab and Haryana at Chandigarh was concerned, it involved the correctness of an assessment order dated 30[th] December, 2010 passed by the DCIT, Circle-1, New Delhi under Section 143 (3) of the Act. 4. The Court is informed by the learned counsel for the Revenue that as far as the order under Section 153-A of the Act passed by the DCIT, Ghaziabad is concerned, against the order of the ITAT, the Revenue has already approached the High Court of Judicature at Allahabad. At the same time, the Revenue has also filed a Special Leave Petition against the judgment dated 7[th] February, 2019 passed by the High Court of Punjab and Haryana. The decision in the said SLP is awaited. 5. As far as the position of law is concerned, this Court in CIT v. Aar Bee Industries (2013) 357 ITR 542 (Del) has held that where there is transfer of cases, then notwithstanding where the original order of assessment order or order under challenge may have been passed, the jurisdiction would lie with the High Court within whose territorial jurisdiction the situs of the Officer ITA 515/2019 Page 2 of 3 passing the order is located. This is of course contrary to the view expressed by the Punjab and Haryana High Court in ITA 130 of 2018 before it, which has been challenged by the Revenue before the Supreme Court. 6. Since this Court is bound by its own view, obviously the present appeal cannot be entertained and is accordingly dismissed as such. The applications are also dismissed. S. MURALIDHAR, J. MAY 21, 2019 rd I.S. MEHTA, J. ITA 515/2019 Page 3 of 3