Pr. Commissioner Of Income Tax, Udaipur, Udaipur v. Rajesh Kumar Jain, D

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 11/2021 Pr. Commissioner of Income Tax, Udaipur, Udaipur ----Appellant Versus Rajesh Kumar Jain, D. No.11-42-63, Ramgopal Street,Vijayawada. ----Respondent For Appellant(s): Mr. K.K. Bissa. HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 04/02/2023 This appeal has been filed by the appellant aggrieved againstthe order dated 21.12.2020 (Annex.3) passed by the Income TaxAppellate Tribunal, Jodhpur Bench, Jodhpur (‘ITAT’). On 01.11.2022, a Coordinate Bench of this Court requiredthe counsel for the appellant to satisfy the Court as to why theappeal has been entertained by the ITAT, though the order waspassed by the Commissioner of Income Tax (Appeals), Vijaywada. Learned counsel for the appellant made submissions that thePresident, Income Tax Appellate Tribunal, Mumbai by his orderdated 08.09.2019 exercising powers under Rule 4 of the IncomeTax Appellate Tribunal Rules, 1963 had transferred the appeal filedbefore the ITAT, Visakhapatnam Bench to Bench at Jodhpur and therefore, the appeal came to be decided by the ITAT, JodhpurBench, Jodhpur. However, from the said submissions another question arisesas to whether the present appeal would be maintainable beforethis Court. Hon’ble the Supreme Court in Pr. Commissioner of IncomeTax-I, Chandigarh vs. M/s ABC Papers Ltd. : (2022) 9 SCC 1 whiledealing with the said aspect of the matter regardingmaintainability of the appeal under Section 260A of the IncomeTax Act, 1961 against the judgment of Income Tax AppellateTribunals came to the following conclusion: “33. In conclusion, we hold that appeals against every decision of the ITAT shall lie only before the HighCourt within whose jurisdiction the Assessing Officer whopassed the assessment order is situated. Even if the caseor cases of an assessee are transferred in exercise ofpower under Section 127 of the Act, the High Court withinwhose jurisdiction the Assessing Officer has passed theorder, shall continue to exercise the jurisdiction of appeal.This principle is applicable even if the transfer is underSection 127 for the same assessment year(s).” In view of decision of Hon’ble the Supreme Court holdingthat appeals against every decision of ITAT/s shall lie only beforethe High Court, within whose jurisdiction the Assessing Officer,who passed the assessment order, is situated. In the present case, the order of assessment dated29.03.2016 (Annex.1) has been passed by the DeputyCommissioner of Income Tax, Vijaywada, and therefore, theappeal would be maintainable before the Andhra Pradesh HighCourt. Consequently, the memo of appeal alongwith enclosures isordered to be returned to the appellant on appellant filing anauthenticated copy of entire paper book with the Registry. For statistical purposes, the instant appeal (DB Income TaxAppeal No. 11/2021) stands disposed of. (YOGENDRA KUMAR PUROHIT),J(ARUN BHANSALI),J 13-DJ/-