The Pr. Commissioner Of Income Tax (Central), Gurugram v. M/S Vatika Limited, Gurugram

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH.(118)ITA-113-2023 (O&M) ITA-113-2023 (O&M)Decided on : 19.10.2023 The Pr. Commissioner of Income Tax (Central), Gurugram ......Appellant Versus M/s Vatika Limited, Gurugram ......Respondent CORAM: HON'BLE MR.JUSTICE G.S. SAANDHAWALIAHON'BLE MS.JUSTICEK HARPREET KAUR JEEKEWAN Present:Mr. Varun Issar, Senior Standing Counsel for the appellant. FS ASF G.S. Sandhawalia, J. (Oral) The present appeal filed under Section 260A of the Income TaxAct, 1961 (for short ‘1961 Act’) is directed against the order of Income TaxAppellate Tribunal, Delhi Bench ‘H’, New Delhi dated 11.11.2022 passed inITA No.&887/DEL/2020 tor the Assessment Year 2016-2017. |Counsel for the appellant at the outset points out that the orderpassed by the Assessing Officer out of which the present appeal arises was theAssistant Commissioner of Income Tax, Central Circle-02, New Delhi. He,accordingly, submits that in view of the judgment of the Apex Court passed in‘Pr. Commissioner of Income Tax-I, Chandigarh Vs. M/s ABC PapersLimited’, 2022 AIR SC 3905,the appeal would lie betore the Hon’ble Delhi|High Court. Paragraph No.33 of the said judgment reads as under:- 33. In conclusion, we hold that appeals against everydecision of the ITAT shall lie only before the High Court withinwhose jurisdiction the Assessing Officer who passed theassessment order is situated. Even if the case or cases of an ITA-113-2023 (O&M) — assessee are transferred in exercise of power under Section 127 ofthe Act, the High Court within whose jurisdiction theAssessing Officer has passed the order, shall continue to exercisethe jurisdiction of appeal. This principle is applicable even if thetransfer is under Section 127 for the same assessment year(s).” 3Keeping in view the above, counsel does not press the presentappeal and prays for liberty to file a fresh one before the Court of competentJurisdiction by filing an appropriate application under Section 14 of theLimitation Act, 1963. 4Ordered accordingly. (G.S. SANDHAWALITA) JUDGE. (HARPREET KAUR JEEWAN)JUDGE 19.19.2023Naveen BhefheTspedkin/TCaSO1ed%BhefheTRepoTtab]e% a4esNo